PENGARUH PROFITABILITAS, SOLVENSI, UKURAN PERUSAHAAN, UKURAN KAP, DAN OPINI AUDIT TERHADAP AUDIT DELAY (STUDI PADA PERUSAHAAN PERTAMBANGAN DI BEI 2021-2023)

Wijaya, Kellyn (2024) PENGARUH PROFITABILITAS, SOLVENSI, UKURAN PERUSAHAAN, UKURAN KAP, DAN OPINI AUDIT TERHADAP AUDIT DELAY (STUDI PADA PERUSAHAAN PERTAMBANGAN DI BEI 2021-2023). Masters thesis, Universitas Tarumanagara.

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Abstract

Tujuan dari penelitian ini adalah untuk menganalisa pengaruh profitabilitas, solvensi, ukuran perusahaan, ukuran KAP, dan opini audit terhadap audit delay. Penelitian ini dialkukan dengan mengambil 37 sampel perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2021-2023 yang diolah menggunakan program EViews 12. Hasil uji secara parsial (uji t) menunjukkan bahwa variabel solvensi dan opini audit mempunyai pengaruh yang signifikan terhadap audit delay. Sedangkan, profitabilitas, ukuran perusahaan, dan ukuran KAP tidak mempunyai pengaruh yang signifikan terhadap audit delay. Kata kunci: Profitabilitas, Solvensi, Ukuran Perusahaan, Ukuran KAP, Opini Audit, Audit Delay The aim of this research is to analyze the influence of profitability, solvency, company size, audit firm size, and audit opinion on audit delay. The study was conducted by taking 37 samples from mining companies listed on the Indonesia Stock Exchange during the 2021-2023 period, and the data was processed using the EViews 12 program. The partial test results (t-test) indicate that the variables of solvency and audit opinion have a significant effect on audit delay. Meanwhile, profitability, company size, and audit firm size do not have a significant effect on audit delay. Key words: Profitability, Solvency, Company Size, Audit Firm Size, Audit Opinion, 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: 09 May 2025 02:36
Last Modified: 09 May 2025 02:36
URI: http://repository.untar.ac.id/id/eprint/46730

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