PENGARUH UKURAN PERUSAHAAN, AUDITOR SWITCHING DAN SOLVABILITAS TERHADAP AUDIT DELAY (STUDI KASUS PADA INDUSTRI MANUFAKTUR DI BEI TAHUN 2019-2023)

Miraza, Rizqullah Diffa (2024) PENGARUH UKURAN PERUSAHAAN, AUDITOR SWITCHING DAN SOLVABILITAS TERHADAP AUDIT DELAY (STUDI KASUS PADA INDUSTRI MANUFAKTUR DI BEI TAHUN 2019-2023). Masters thesis, Universitas Tarumanagara.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, auditor switching, dan solvabilitas terhadap audit delay pada Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2024. Variabel independen dalam penelitian ini mencakup ukuran perusahaan yang diukur dengan total aset, auditor switching yang merujuk pada pergantian kantor akuntan publik (KAP), serta solvabilitas yang dinyatakan melalui rasio utang terhadap ekuitas (debt to equity ratio). Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi berganda. Data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan perusahaan manufaktur yang terdaftar di BEI selama periode penelitian. Pengujian penelitian ini menggunakan Statistic Program and Service Solution (SPSS) versi 30 dan Tingkat signifikansi 5%. Kata Kunci: Audit Delay, Ukuran Perusahaan, Auditor Switching, Solvabilitas, Industri Manufaktur, BEI. This research aims to analyze the effect of company size, auditor switching, and solvency on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2024 period. The independent variables in this study include company size as measured by total assets, auditor switching which refers to the change of public accounting firm (KAP), and solvency expressed through the debt to equity ratio. This research uses a quantitative approach with multiple regression analysis techniques. The data used is secondary data obtained from the annual reports of manufacturing companies listed on the IDX during the study period. This research test uses Statistic Program and Service Solution (SPSS) version 30 and a significance level of 5%. Keywords: Audit Delay, Company Size, Auditor Switching, Solvency, Manufacturing Industry, IDX. This research aims to analyze the effect of company size, auditor switching, and solvency on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2024 period. The independent variables in this study include company size as measured by total assets, auditor switching which refers to the change of public accounting firm (KAP), and solvency expressed through the debt to equity ratio. This research uses a quantitative approach with multiple regression analysis techniques. The data used is secondary data obtained from the annual reports of manufacturing companies listed on the IDX during the study period. This research test uses Statistic Program and Service Solution (SPSS) version 30 and a significance level of 5%. Keywords: Audit Delay, Company Size, Auditor Switching, Solvency, Manufacturing Industry, IDX.

Item Type: Thesis (Masters)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 16 May 2025 02:07
Last Modified: 16 May 2025 02:07
URI: http://repository.untar.ac.id/id/eprint/46807

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