Miau, Maevelin Laurencia (2023) PENGARUH AUDITOR SWITCHING, UKURAN PERUSAHAAN, RASIO SOLVABILITAS DAN PROFITABILITAS TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020 – 2022. Skripsi thesis, Universitas Tarumanagara.
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Abstract
ABSTRAK Penelitian ini dibuat dengan tujuan mencari tahu pengaruh variabel bebas yakni auditor switching, ukuran perusahaan, rasio solvabilitas, serta profitabilitas terhadap variabel terikat yaitu audit delay pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Purposive sampling digunakan pada 117 perusahaan sektor properti dan real estate sebagai sampel. Analisis regresi berganda dan uji t digunakan untuk pengujian hipotesis dengan menggunakan aplikasi IBM Statistical Program for Social Science (SPSS) Statistics 29. Penelitian ini menunjukan bahwa auditor switching, rasio solvabilitas dan profitabilitas tidak berpengaruh terhadap audit delay sedangkan ukuran perusahaan berpengaruh negatif terhadap audit delay. Implikasi atas penelitian ini guna mengetahui faktor yang mempengaruhi lamanya audit delay sehingga manajemen perusahaan dapat meminimalisir faktor tersebut. Kata kunci: Audit Delay, Auditor Switching, Profitabilitas, Rasio Solvabilitas, Ukuran Perusahaan. ABSTRACT This study was conducted with the aim of determining the influence of independent variables, namely auditor switching, company size, solvency ratio, and profitability, on the dependent variable, audit delay, in property and real estate sector companies listed on the Indonesia Stock Exchange during 2020- 2022. Purposive sampling is applied to 117 companies in the property and real estate sector as the sample. Multiple regression analysis and t-tests are used for hypothesis testing using the IBM Statistical Program for Social Science (SPSS) Statistics 29 application. The research indicates that auditor switching, solvency ratio, and profitability do not have an impact on audit delay, whereas company size has a negative impact on audit delay. The implication of this research is to identify the factors that affect the length of audit delay so that company management can minimize these factors. Keywords: Audit Delay, Auditor Switching, Firm Size, Profitability, Solvability.
| Item Type: | Thesis (Skripsi) |
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| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 05 Aug 2024 07:37 |
| Last Modified: | 05 Aug 2024 07:37 |
| URI: | http://repository.untar.ac.id/id/eprint/43686 |
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