AYATUROHMAH, AYATUROHMAH (2023) PENGARUH PROFITABILITAS, SOLVABILITAS, DAN KOMPLEKSITAS OPERASI TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Non Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research aims to examine the influence of profitability, solvency and operational complexity on audit delay and examine the influence of firm size as a moderating variable. This research was conducted on Consumer Non Cyclicals sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period which were accessed via www.idx.co.id. The sampling method used was purposive sampling method with a sample size of 170. The analysis technique used in this research was Multiple Linear Regression to test the direct influence of profitability, solvency and operational complexity on audit delay and Moderated Regression Analysis to test company size as a moderator the influence of profitability, solvency, and operational complexity on audit delay. The research results show that profitability has a negative effect on audit delay. Profitability has a negative effect on audit delay. Operational complexity has a positive effect on audit delay. Farm size strengthens the negative influence of profitability on audit delay. Farm size can strengthen the influence of solvency on audit delay. Farm size can strengthen the influence of operational complexity on audit delay.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, solvabilitas, dan kompleksitas operasi terhadap audit delay dan menguji pengaruh ukuran perusahaan sebagai variabel pemoderasi. Penelitian ini dilakukan pada perusahaan sektor Consumer Non Cyclicals yang terdaftar di Bursa Efek Indonesia Periode 2018-2022 yang diakses melalui www.idx.co.id. Metode pengambilan sampel yang digunakan adalah metode purposive sampling dengan jumlah sampel sebanyak 170. Teknik analisis yang digunakan dalam penelitian ini adalah Regresi Linear Berganda untuk menguji pengaruh langsung profitabilitas, solvabilitas, dan kompleksitas operasi terhadap audit delay dan Moderated Regression Analysis untuk menguji ukuran perusahaan sebagai pemoderasi pengaruh profitabilitas, solvabilitas, dan kompleksitas operasi terhadap audit delay. Hasil penelitian menunjukan profitabilitas berpengaruh negatif pada audit delay. Profitabilitas berpengaruh negatif terhadap audit delay. Kompleksitas operasi berpengaruh positif terhadap audit delay. Ukuran perusahaan meperkuat pengaruh negatif profitabilitas pada audit delay. Ukuran perusahaan mampu memperkuat pengaruh solvabilitas terhadap audit delay. Ukuran perusahaan mampu memperkuat pengaruh kompleksitas operasi terhadap audit delay. | ||||||
| Uncontrolled Keywords: | Profitability, solvency, complexity, farm size, audit delay Profitabilitas, solvabilitas, kompleksitas operasi, ukuran perusahaan, audit delay | ||||||
| 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: | Ayaturohma Aya Aya | ||||||
| Date Deposited: | 26 Jul 2024 15:42 | ||||||
| Last Modified: | 12 Aug 2024 14:05 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/39651 |
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