Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014- 2018

Fitri, Fitri (2020) Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014- 2018. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Target penelitian yakni menjelaskan dan membuktikan hubungan yang terdapat pada profitabilitas, solvabilitas, reputasi auditor, komite audit, opini audit dan ukuran perusahaan pada audit delay. Pengukuran audit delay diukur mengunakan rentang waktu dari penuntasan pengauditan dimulai sejak akhir tahun fiskal yang berhubungan atas keuangan perusahaan sampai laporan auditor independen diterbitkan. Penelitian ini mengunakan objek perusahaan yang berada dalam list Bursa Efek Indonesia antara tahun 2014 hingga 2018 dengan kriteria-kriteria tertentu. Setelah Pengujian di dapatkan hasil bahwa profitabilitas, solvabilitas, ukuran perusahaan, komite audit, dan opini audit tidak memiliki pengaruh pada audit delay. Sedangkan reputasi audit menjadi satu-satunya variabel yang berpengaruh pada audit delay. ********************************************************************** The target of this research is to explain and prove the relationships found in profitability, solvency, auditor’s reputation, audit commitee, audit opinion and company size on audit delay. Audit delay measurements are measured using the timeframe from the completion of the audit starting at the end of the fiscal year relating to the company’s finances until an independent auditor’s report is issued. This research studies companies are listed in the Indonesian Stock Exchange period of 2014-2018 with certain criterias. After conducting tests, the author concludes that profitability, solvency, company size, audit committee and audit opinion have no effect on audit delay. The only variable the affects audit delay is audit reputation.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: Profitability, Solvency, Company Size, Audit Delay
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 28 Apr 2020 03:11
Last Modified: 05 Oct 2020 06:36
URI: http://repository.uib.ac.id/id/eprint/2312

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