PENGARUH UKURAN PERUSAHAAN, REPUTASI AUDITOR, PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2016

SIHITE, DASMAYANI (2018) PENGARUH UKURAN PERUSAHAAN, REPUTASI AUDITOR, PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2016. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan penelitian ini yaitu audit delay dapat dipengaruhi faktor internal dan faktor eksternal. Faktor internal perusahaan yang memengaruhi audit delay diantaranya yaitu total pendapatan, tipe industri, kompleksitas laporan keuangan, kompleksitas data elektronik, laba/rugi dilihat dari total aset, umur perusahaan, pos-pos luar biasa, laba/rugi, kompleksitas operasi perusahaan dan juga ukuran perusahaan. Sedangkan faktor yang berasal dari eksternal perusahaan yang memengaruhi audit delay yaitu opini audit, reputasi auditor, dan kualitas auditor. Pada penelitian ini peneliti bertujuan untuk mengetahui apakah pengaruh ukuran perusahaan, reputasi auditor, profitabilitas, leverage dan kepemilikan manajerial terhadap audit delay pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2016. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2014-2016 sebanyak 144 perusahaan. Sampel penelitian sebanyak 34 perusahaan dengan metode purposive sampling, dengan jenis penelitian kuantitatif. Data yang digunakan merupakan data sekunder yaitu laporan keuangan perusahaan yang diperoleh dari www.idx.co.id. Variabel independen yang digunakan yaitu ukuran perusahaan, reputasi auditor, profitabilitas, leverage dan kepemilikan manajerial terhadap variabel dependen yaitu audit delay. Penelitian ini menggunakan teknik analisis regresi linier berganda dengan menggunakan alat uji statistik SPSS versi 23. Berdasarkan hasil penelitian ini secara parsial menunjukkan bahwa variabel ukuran berpengaruh terhadap audit delay, variabel reputasi auditor, profitabilitas, leverage dan kepemilikan manajerial tidak berpengaruh terhadap audit delay. Pengolahan data SPSS pada penelitian ini, ukuran perusahaan berpengaruh terhadap audit delay dengan nilai signifikansi sebesar 0,003 atau lebih kecil dari 0,05. Nilai reputasi auditor signifikansi sebesar 0,101 atau lebih besar dari 0,05 (0,500 > 0,05), maka reputasi auditor tidak berpengaruh terhadap audit delay. Nilai signifikansi (Sig t) dari profitabilitas sebesar (0,003> 0,05) atau lebih besar dari 0,05, maka variabel profitabilitas berpengaruh terhadap audit delay. Nilai signifikansi (Sig t) dari leverage sebesar (0,398>0,05) atau lebih besar dari 0,05, maka variabel leverage berpengaruh terhadap audit delay. Kepemilikan manajerial dengan nilai signifikansi sebesar 0,938 atau lebih besar dari 0,05 (0,938>0,05), maka kepemilikan manajerial tidak berpegaruh terhadap audit delay. Hasil penelitian secara simultan nilai signifikansi sebesar 3,795 yaitu diatas 0,05 yang menunjukkan bahwa variabel independen secara serempak tidak mempunyai pengaruh signifikan terhadap audit delay

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorHidayat, M.Si. Ak.,CA., OK. Sofyan197901192003121004
Call Number: SK-2018 AKT 053
Keywords: ukuran perusahaan, reputasi auditor, profitabilitas, leverage , kepemilikan manajerial dan audit delay
Subjects: H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Cut Lidya Mutia
Date Deposited: 11 Apr 2019 11:17
URI: http://digilib.unimed.ac.id/id/eprint/34973

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