Pengaruh opini audit, profitabilitas, reputasi kap, dan solvabilitas terhadap audit delay

DETAIL KOLEKSI

Pengaruh opini audit, profitabilitas, reputasi kap, dan solvabilitas terhadap audit delay

Oleh : Rada Masru

Info Katalog

Nomor Panggil : 023001901043

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2023

Pembimbing 1 : Abu Bakar Arif

Subyek : Auditing

Kata Kunci : audit opinion, profitability, kap reputation, solvability and audit delay.

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2023_TA_SAK_023001901043_Halaman-Judul.pdf	5
2.	2023_TA_SAK_023001901043_Lembar-Pengesahan.pdf
3.	2023_TA_SAK_023001901043_Bab-1-Pendahuluan.pdf	10
4.	2023_TA_SAK_023001901043_Bab-2-Tinjaun-Pustaka.pdf	19
5.	2023_TA_SAK_023001901043_Bab-3-Metode-Penelitian.pdf	13
6.	2023_TA_SAK_023001901043_Bab-4-Hasil-dan-Pembahasan.pdf
7.	2023_TA_SAK_023001901043_Bab-5-Kesimpulan.pdf
8.	2023_TA_SAK_023001901043_Daftar-Pustaka.pdf
9.	2023_TA_SAK_023001901043_Lampiran.pdf

Abstrak
Abstract

P Penelitian ini dilakukan bertujuan untuk melihat pengaruh opini audit,provitabilitas, reputasi kap, dan solvabilitas terhadap audit delay padaperusahaan sektor makanan dan minuman yang terdaftar di BEI. Penelitianini menggunakan pendekatan asosiatif/kuantitatif yang bertujuan untukmenganalisis hubungan antara satu variabel dengan variabel lainnya ataubagaimana suatu variabel mempengaruhi variabel lain. Jumlah sampel yangdianalisis sebanyak 18 sampel perusahaan dengan penentuan sampelmenggunakan purposive sampling. Analisis data penelitian menggunakanananalisis regresi linier berganda, pengujian hipotesis dan koefisiendeterminasi. Hasil penelitain menunjukkan bahwa Opini Audit tidakberpengaruh terhadap Audit Delay. Profitabilitas berpengaruh negatif dansignifikan terhadap Audit Delay. Reputasi KAP berpengaruh negatif dansignifikan terhadap Audit Delay. Solvabilitas berpengaruh positif dansignifikan terhadap Audit Delay. Reputasi KAP berpengaruh positif dansignifikan terhadap audit delay dan secara simultan profitabilitas, solvabilitasdan likuiditas berpengaruh positif dan signifikan terhadap audit delay padaperusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia.

T This study was conducted with the aim of looking at the effect of audit opinion,profitability, hood reputation, and solvency on audit delay in food andbeverage sector companies listed on the IDX. This study uses anassociative/quantitative approach which aims to analyze the relationshipbetween one variable and another or how a variable affects other variables.The number of samples analyzed were 18 company samples by using purposivesampling. Analysis of research data using multiple linear regression analysis,hypothesis testing and coefficient of determination. The research results showthat Audit Opinion has no effect on Audit Delay. Profitability has a negativeand significant effect on Audit Delay. KAP reputation has a negative andsignificant effect on Audit Delay. Solvability has a positive and significanteffect on Audit Delay. KAP reputation has a positive and significant effect onaudit delay and simultaneously profitability, solvency and liquidity have apositive and significant effect on audit delay in food and beverage companieslisted on the Indonesia Stock Exchange.