Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Opini Audit, dan Reputasi KAP terhadap Audit Delay pada Perusahaan Manufaktur yang Terdaftar di BEI

Cholifia, Alfia (2022) Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Opini Audit, dan Reputasi KAP terhadap Audit Delay pada Perusahaan Manufaktur yang Terdaftar di BEI. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.

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Abstract

Audit Delay is the length of time from the closing date of the company’s financial year to the issuance date of the auditor’s report. The purpose of this reseacrh is to analyze the effect of company size, profitability, sovability, audit opinion, and reputation of public accountant office on audit delay. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016-2020. The sampling technique used in this research is purposive sampling method and obtained 450 research samples. The data used is secondary data with data analysis techniques used are descriptive analysis and logistic regression analysis with the help of SPSS 24 software program and Microsoft Excel software program. Based on the results of this research, it has been shown that profitability has an effect on audit delay, while company size, solvability, audit opinion, and reputation of public accountant office have no effect on audit delay. Keywords: Company Size, Profitability, Solvability, Audit Opinion, Reputation of Public Accountant Office, and Audit Delay

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: ALFIA CHOLIFIA
Date Deposited: 28 Apr 2022 02:33
Last Modified: 28 Apr 2022 02:33
URI: http://eprints.perbanas.ac.id/id/eprint/8886

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