PENGARUH PROFITABILITAS, SOLVABILITAS, GOING CONCERN ISSUE DAN OPINI AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2021-2022

Fitra, Julian (2023) PENGARUH PROFITABILITAS, SOLVABILITAS, GOING CONCERN ISSUE DAN OPINI AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2021-2022. Other thesis, Universitas Tarumanagara.

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Abstract

Penelitian ini dilakukan betujuan untuk mengetahui Pengaruh Profitabilitas, Solvabilitas, Going Concern Issue Dan Opini Auditor Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2021- 2022. Penelitian ini menggunakan data sekunder yang diambil dari website BEI yang diambil dengan menggunakan metode purposive sampling. Data dianalis dengan menggunakan analisis regresi berganda dengan menggunakan perangkat SPSS 3. Hasil penelitian ini menunjukan bahwa profitabilitas, solvabilitas, going concern issue dan opini auditor memiliki pengaruh positif terhadap audit delay. Kata Kunci: Profitabilitas, Solvabilitas, Going Concern Issue, Opini Auditor, Audit Delay. This research was conducted with the aim of determining the influence of profitability, solvency, going concern issues and auditor opinion on audit delays in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2021-2022. This research uses secondary data taken from the BEI website which was taken using a purposive sampling method. Data were analyzed using multiple regression analysis using SPSS 3 tools. The results of this research show that profitability, solvency, going concern issues and auditor opinion have a positive influence on audit delay. Keywords: Profitability, Solvency, Going Concern Issue, Auditor Opinion, Audit Delay

Item Type: Thesis (Other)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 03 Sep 2024 02:51
Last Modified: 03 Sep 2024 02:51
URI: http://repository.untar.ac.id/id/eprint/44133

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