Ariska, Tri Yuni (2020) PENGARUH KOMITE AUDIT, AUDITOR SWITCHING, SOLVABILITAS DAN PROFITABILITAS TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2018). Other thesis, Universitas Pembangunan Nasional Veteran Yogyakarta.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh komite audit, auditor switching, solvabilitas dan profitabilitas terhadap audit delay. Populasi penelitian ini menggunakan seluruh sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018 dengan sampel menggunakan teknik purposive sampling. Jenis data yang digunakan adalah data sekunder, bersumber dari annual report di website resmi Bursa Efek Indonesia. Data yang diolah sebanyak 232 perusahaan dengan menggunakan aplikasi SPSS. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa komite audit tidak berpengaruh terhadap audit delay, auditor switching berpengaruh terhadap audit delay, solvabilitas tidak berpengaruh terhadap audit delay dan profitabilitas berpengaruh negatif terhadap audit delay.
Kata kunci: Komite Audit, Auditor Switching, Solvabilitas, Profitabilitas, Audit Delay.
ABSTRACT
This study aims to examine the effect of the audit committee, auditor switching, solvency and profitability on audit delay. This research population uses all manufacturing sectors listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period with samples using a purposive sampling technique. The type of data used is secondary data, sourced from the annual report on the official website of the Indonesia Stock Exchange. The data is processed as many as 232 companies using the SPSS application. The analysis technique used in this study is multiple linear regression analysis. The analysis shows that the audit committee has no effect on audit delay, auditor switching has an effect on audit delay, solvency has no effect on audit delay and profitability has a negative effect on audit delay.
Keywords: Komite Audit, Auditor Switching, Solvabilitas, Profitabilitas, Audit Delay.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Komite Audit, Auditor Switching, Solvabilitas, Profitabilitas, Audit Delay. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 26 Aug 2020 04:35 |
| Last Modified: | 01 Mar 2023 04:12 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/23505 |
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