PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2019

ANASTASYA, REGINA (2021) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2019. Undergraduate thesis, Universitas Negeri Medan.

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Abstract

Penyampaian laporan keuangan tahunan yang terlambat kepada publik dapat menimbulkan rekasi negatif dari para investor atau calon investor yang secara tidak langsung dapat diartikan sebagai indikasi adanya masalah dalam laporan keuangan perusahaan. Ketepatan waktu dalam penyampaian laporan keuangan menjadi salah satu bentuk profesionalisme dari sebuah perusahaan yang harus dijaga dengan baik. Perbedaan waktu antara tanggal laporan keuangan tutup buku dengan laporan yang telah diaudit inilah yang disebut dengan audit delay. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas dan ukuran kantor akuntan public terhadap audit delay pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2019. Populasi dalam penelitian ini adalah 61 perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2018. Metode pengambilan sampel yang digunakan adalah purposive sampling, dengan jumlah sampel sebanyak 30 perusahaan, untuk tahun 2018-2019 sehingga data penelitian berjumlah 60. Teknik pengumpulan data dengan mengunduh laporan keuangan dari situs www.idx.co.id. Teknik analisis data yang digunakan dalam penelitian ini menggunakan regresi berganda dan uji hipotesis Uji T dan Uji F. Hasil penelitian secara parsial menunjukkan bahwa ukuran perusahaan berpengaruh negatif dan signifikan terhadap audit delay, profitabilitas berpengaruh negatif dan signifikan. Ukuran kantor akuntan publik tidak berpengaruh terhadap audit delay. . Dan secara simultan semua variabel yaitu ukuran perusahaan, profitabilitas dan ukuran kantor akuntan publik secara simultan (bersama-sama) berpengaruh terhadap variabel independen, yaitu audit delay. Hasil penelitian ini mengindikasikan bahwa ukuran perusahaan, profitabilitas dann ukuran kantor akuntan public merupakan faktor yang mendominasi besarnya audit delay. Kesimpulan dalam penelitian ini adalah bahwa ukuran perusahaan dan profitabilitas berpengaruh negatif terhadap audit delay, Namun ukuran kantor akuntan publik tidak berpengaruh terhadap audit delay.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisor, Anggriyaninidn0010087414
Keywords: Audit delay, Ukuran Perusahaan, Profitabilitas, Ukuran Kantor Akuntan Publik.
Subjects: H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Cut Lidya Mutia
Date Deposited: 29 May 2021 01:45
URI: http://digilib.unimed.ac.id/id/eprint/42268

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