PENGARUH PROFITABILITAS, FIRM SIZE, SOLVABILITAS, AUDIT TENURE DAN REPUTASI KAP TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2022)

Afriani, Salsabilla Fitri (2024) PENGARUH PROFITABILITAS, FIRM SIZE, SOLVABILITAS, AUDIT TENURE DAN REPUTASI KAP TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2022). Other thesis, UPN Veteran Yogyajarta.

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Abstract

vi
ABSTRAK
Audit delay merupakan waktu lamanya proses penyelesaian audit yang diukur dari
tanggal penutupan tahun buku sampai tanggal diselesaikannya laporan audit
independen. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas,
firm size, solvabilitas, audit tenure, dan reputasi KAP terhadap audit delay.
Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di
Bursa Efek Indonesia (BEI) tahun 2018-2022. Jumlah sampel yang ditetapkan
sebanyak 60 perusahaan yang diperoleh secara purposive sampling. Metode
analisis yang digunakan adalah analisis regresi berganda dengan software IBM
SPSS Statistiks 26 untuk menguji pengaruh variabel profitabilitas, firm size,
solvabilitas, audit tenure, dan reputasi KAP terhadap audit delay. Hasil penelitian
menunjukkan bahwa secara parsial reputasi KAP berpengaruh terhadap audit
delay, sedangkan variabel profitabilitas, firm size, solvabilitas, dan audit delay
tidak berpengaruh terhadap audit delay.
Kata kunci : profitabilitas, firm size, solvabilitas, audit tenure, reputasi KAP,
audit delay.
vii
ABSTRACT
Audit delay refers to the period of the time taken to the complete the auditing
process from the end of the fiscal year to the date when the independent audit
report is finalized. The purpose of this study was to examine the effect of
profitability, firm size, solvency, audit tenure, and the reputation of public
accounting firm. The population on this study are manufacturing companies listed
on Indonesia Stock Exchange (IDX) for the 2018-2022. The number of samples set
as many as 60 companies were obtained by purposive sampling. The analytical
method is multiple linear regression analysis with IBM SPSS Statistics 26
software to test relationship between profitability, firm size, solvency, audit
tenure, and the reputation of public accounting firm to audit delay. The result
showed that the reputation of public accounting firm had a significant effect on
audit delay. However, profitability, firm size, and solvency variables do not effect
audit delay.
Keywords : profitability, firm size, audit tenure, solvency, the reputation of
public accounting firm, audit delay.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Eko Yuli
Date Deposited: 08 May 2024 01:17
Last Modified: 08 May 2024 01:17
URI: http://eprints.upnyk.ac.id/id/eprint/39403

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