JUNIATI, JUNIATI (2015) PENGARUH PROFITABILITAS, SOLVABILITAS, OPINI AUDITOR, UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT DELAY PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRAK
Penelitian ini bertujuan untuk mengetahui apakah Profitabilitas, Solvabilitas,
Opini Auditor, Ukuran Perusahaan, Ukuran KAP dan Kompleksitas Operasi
Perusahaan berpengaruh terhadap Audit Delay pada Perusahaan Perbankan yang
terdaftar di Bursa Efek Indonesia tahun 2011-2013.
Metode pengambilan sampel yang digunakan adalah purposive sampling dan
diperoleh sampel sebanyak 29 perusahaan dengan total pengamatan 3 tahun sehingga
jumlah sampel sebanyak 87. Data yang dikumpulkan merupakan data sekunder
dengan metode dokumentasi melalui www.idx.com.
Hasil penelitian menunjukkan bahwa opini auditor, ukuran perusahaan, dan
ukuran KAP memiliki pengaruh terhadap audit delay. Di sisi lain, profitabilitas,
solvabilitas dan kompleksitas operasi perusahaan tidak berpengaruh signifikan
terhadap audit delay.
Kata Kunci : Audit Delay, Profitabilitas, Solvabilitas, Opini Auditor,Ukuran
Perusahaan, Ukuran KAP, dan Kompleksitas Operasi Perusahaan.
ABSTRACT
The purpose of this research is to examine the significant impact of
Profitability, Solvency, Auditor’s Opinion, Firm Size, Size of Public Accountant
Firms, and operational complexity towards Audit Delay in Banking company that
listed on Indonesian Stock Exchange years 2011-2013.
Sampling method that used is purposive sampling and obtained samples is 29
companies with a total of 3 years of observation, resulting the total is 87 samples.
The data which colected was secondary data by documentation method through
www.idx.com
The result showed to Banking company that auditor’s opinion, firm size and
size of public accountant firms have any influence towards audit delay.
On the other hand, the profitability, solvability and operational complexity do not
have significant influence towards audit delay.
Keywords : Audit Delay, Profitability, Solvency, Auditor’s Opinion, Firm Size, Size
of Public Accountant Firms, and operational complexity
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 27 Sep 2016 06:32 |
| Last Modified: | 27 Sep 2016 06:32 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/6800 |
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