Djessica, Adetya (2024) PENGARUH PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY. Masters thesis, Universitas Tarumanagara.
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Adetya Djessica 126232104 JA.pdf Download (3MB) |
Abstract
Pada penelitian kali ini mengkaji secara empiris bagaimana dampak karakteristik perusahaan, seperti profitabilitas, lalu solvabilitas, dan ukuran perusahaan pada efisiensi proses audit atau yang dikenal audit delay pada sektor manufaktur makanan dan minuman yang tercatat di Bursa Efek Indonesia selama periode 2018-2021. Dengan menggunakan analisis regresi berganda,penelitian ini menemukan bukti empiris yang mendukung hipotesis bahwa ketiga variabel tersebut secara bersamaan menunjukkan kontribusi terhadap variasi pada durasi penyelesaian audit. Kata Kunci: Profitabilitas, Solvabilitas, Ukuran Perusahaan, Audit Delay This study empirically examines the impact of company characteristics, such as profitability, solvency, and company size, on the efficiency of the audit process, known as audit delay, in the food and beverage manufacturing sector listed on the Indonesia Stock Exchange during the 2018-2021 period. Using multiple regression analysis, this study provides empirical evidence supporting the hypothesis that these three variables collectively contribute to variations in the duration of audit completion. Keywords: Profitability, Solvency, Firm Size, Audit Delay
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 02 May 2025 03:20 |
| Last Modified: | 02 May 2025 03:20 |
| URI: | http://repository.untar.ac.id/id/eprint/46455 |
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