SYAULA, ERSYI (2023) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN OPINI AUDIT TERHADAP AUDIT DELAY DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING. Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of firm size, profitability, leverage, and audit opinion on audit delay mediated by audit quality, and to determine whether audit quality can mediate the relationship between firm size, profitability, leverage, and audit opinion on audit delay. The type of research used is quantitative. The number of samples in this study were 46 companies. The data collection technique uses secondary data in the form of annual financial reports for the manufacturing sector for the 2017-2021 period which are listed on the Indonesia Stock Exchange. The analysis technique uses SEM-PLS analysis. The results of the study show that company size and profitability have an effect on audit delay, while leverage and audit opinion have no effect on audit delay. As well as Audit Quality can mediate the relationship between Company Size, Profitability, Leverage and Audit Opinion on Audit Delay.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh antara ukuran perusahaan, profitabilitas, leverage, dan opini audit terhadap audit delay yang dimediasi oleh kualitas audit, serta mengetahui apakah kualitas audit dapat memediasi hubungan antara ukuran perusahaan, profitabilitas, leverage, dan opini audit terhadap audit delay. Jenis penelitian yang digunakan adalah kuantitatif. Jumlah sampel dalam penelitian ini sebanyak 46 perusahaan. Teknik pengumpulan data menggunakan data sekunder yang berupa laporan keuangan tahunan sektor manufaktur periode 2017-2021 yang terdaftar di Bursa Efek Indonesia. Teknik analisis menggunakan analisis SEM-PLS. Hasil penelitian menunjukkan bahwa Ukuran Perusahaan dan Pofitabilitas berpengaruh terhadap Audit Delay, sedangkan Leverage dan Opini Audit tidak berpengaruh terhadap Audit Delay. Serta Kualitas Audit dapat memediasi hubungan antara Ukuran Perusahaan, Profitabilitas, Leverage dan Opini Audit terhadap Audit Delay. | |||||||||
| Uncontrolled Keywords: | Firm Size, Profitability, Leverage, Audit Opinion, Audit Delay, Audit Quality Ukuran Perusahaan, Profitabilitas, Leverage, Opini Audit, Audit Delay, Kualitas Audit | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
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| Divisions: | 08-Pascasarjana 08-Pascasarjana > 62101-Magister Akuntansi |
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| Depositing User: | Ersyi E Syaula | |||||||||
| Date Deposited: | 18 Feb 2025 04:11 | |||||||||
| Last Modified: | 18 Feb 2025 04:11 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/45703 |
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