NICHOLAS GANESHA, GERRY (2023) PENGARUH PROFITABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research aims to study audit delay. which consists of 2 independent variables used profitability and audit opinion, the dependent variable used is audit delay and the moderating variable used is firm size. This type of research uses quantitative data. This data uses secondary data in the annual financial reports of the Indonesia Stock Exchange (IDX). The population in this study are LQ 45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 – 2021. The sampling method in this study uses purposive sampling The so-called research method obtained a sample of 33 LQ 45 companies for three consecutive years, thus obtaining 99 samples. Data is processed using SPSS (Statistical Product and Service Solution) version 23. The data analysis technique used in this study was MRA (Moderated Regression Analysis). Based on the results of this study, profitability has an effect on delay, audit opinion has no effect on the audit delay, and firm size moderates (strengthens) the effect of profitability on audits delay. however, company size is not able to moderate (weaken) the influence of the audit opinion on the audit delay..
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengkaji audit delay. yang terdiri dari 2 variabel independen yang digunakan profitabilitas dan opini audit, variabel dependen yang digunakan adalah audit delay dan variabel moderasi yang digunakan ukuran perusahaan. Jenis penelitian ini memakai data bersifat kuantitatif. Data ini memakai data sekunder dalam laporan keuangan tahunan Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019 – 2021. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling yang dinamakan metode penelitian ini mendapatkan sampel 33 perusahaan LQ 45 selama tiga tahun berturut – turut, sehingga mendapatkan 99 sampel. Data diolah menggunakan SPSS (Statistical Product and Service Solution) versi 23. Teknik analisis data yang digunakan dalam penelitian ini adalah MRA (Moderatedd Regression Analysis). Berdasarkan hasil penelitian ini, profitabilitas berpengaruh terhadap delay, opini audit tidak berpengaruh terhadap audit delay, dan ukuran perusahaan memoderasi (memperkuat) pengaruh profitabilitas terhadap audit delay. akan tetapi, ukuran perusahaan tidak mampu memoderasi (memperlemah) pengaruh opini audit terhadap audit delay. | |||||||||
| Uncontrolled Keywords: | Audit Delay, Profitability, Opinion Audit, and Company Size. Audit Delay, Profitabilitas, Opini Audit, dan Ukuran Perusahaan | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mr Gerry Nicholas Ganesha | |||||||||
| Date Deposited: | 25 Aug 2023 10:40 | |||||||||
| Last Modified: | 25 Aug 2023 10:40 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/28168 |
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