Pengaruh kepemilikan saham asing, kompleksitas operasi perusahaan, Profitabilitas, dan reputasi auditor terhadap audit delay dengan leverage sebagai variabel moderasi

DETAIL KOLEKSI

Pengaruh kepemilikan saham asing, kompleksitas operasi perusahaan, Profitabilitas, dan reputasi auditor terhadap audit delay dengan leverage sebagai variabel moderasi

Oleh : Fadhil Malik Ibrahim Amarullah

Info Katalog

Nomor Panggil : 023001701138

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2022

Pembimbing 1 : Vinola Herawaty

Subyek : Auditing - Marketing

Kata Kunci : audit delay, foreign share ownership, complexity of company operations, profitability, auditor.

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2022_TA_SAK_023001701138_Halaman-Judul.pdf
2.	2022_TA_SAK_023001701138_Lembar-Pengesahan.pdf
3.	2022_TA_SAK_023001701138_Bab-1-Pendahuluan.pdf	13
4.	2022_TA_SAK_023001701138_Bab-2-Tinjauan-Pustaka.pdf	26
5.	2022_TA_SAK_023001701138_Bab-3-Metode-Penelitian.pdf
6.	2022_TA_SAK_023001701138_Bab-4-Hasil-dan-Pembahasan.pdf
7.	2022_TA_SAK_023001701138_Bab-5-Kesimpulan.pdf
8.	2022_TA_SAK_023001701138_Daftar-Pustaka.pdf
9.	2022_TA_SAK_023001701138_Lampiran.pdf

Abstrak
Abstract

K eterlambatan dalam penyampaian laporan keuangan oleh auditor akan mendapatkanpandangan negatif dari para pengguna laporan tersebut, mengingat bahwa laporankeuangan sebagai informasi mengenai kinerja perusahaan yang akan digunakan untukdasar pengambilan keputusan. Fenomena keterlambatan proses audit laporankeuangan oleh audior ini dalam terminologi ilmu akuntansi pengauditan disebutdengan Audit Delay. Penelitian ini bertujuan untuk menganalisis pengaruh dariKepemilikan Saham Asing, Kompleksitas Operasi Perusahaan, Profitabilitas, ReputasiAuditor Terhadap Audit Delay dengan Leverage sebagai Variabel Moderasi padaperusahaan Property and Real Estate yang terdaftar di Bursa Efek Indonesia (BEI)tahun 2016-2020. Metode penelitian ini menggunakan teknik Analisis Regresi LinearBerganda dengan alat analisis yang digunakan yaitu SPSS. Hasil dari penelitian inimenjelaskan bahwa Kepemilikan Saham Asing (KSA) dan Reputasi Auditor (RA)tidak memiliki pengaruh negatif terhadap Audit Delay (AD). Profitabilitas (PR)memiliki pengaruh negatif terhadap Audit Delay (AD). Kompleksitas OperasiPerusahaan (KOP) dan Leverage (L) memiliki pengaruh positif terhadap Audit Delay(AD). Sementara Reputasi Auditor (RA) tidak memiliki pengaruh terhadap AuditDelay (AD). Leverage (L) tidak memperlemah hubungan antara Kepemilikan SahamAsing, Profitabilitas, dan Reputasi Auditor terhadap Audit Delay. Leverage (L) tidakmemperkuat hubungan antara Kompleksitas Operasi Perusahaan terhadap AuditDelay.

T he delay in the submission of financial statements by the auditor will get a negativeview from the users of the report, considering that the financial statements areinformation about the company's performance that will be used as the basis fordecision making. The phenomenon of the delay in the process of auditing financialstatements by the auditor in the terminology of auditing accounting science is calledAudit Delay. This study aims to analyze the influence of Foreign Share Ownership,Complexity of Company Operations, Profitability, Auditor Reputation on Audit Delaywith Leverage as Moderating Variable in Property and Real Estate companies listedon the Indonesia Stock Exchange (IDX) in 2016-2020. This research method usesMultiple Linear Regression Analysis technique with the analytical tool used is SPSS.The results of this study explain that Foreign Share Ownership (KSA) and AuditorReputation (RA) do not have a negative effect on Audit Delay (AD). Profitability (PR)has a negative effect on Audit Delay (AD). The Company's Operational Complexity(KOP) and Leverage (L) have a positive influence on Audit Delay (AD). Meanwhile,Auditor Reputation (RA) has no influence on Audit Delay (AD). Leverage (L) doesnot weaken the relationship between Foreign Share Ownership, Profitability, andAuditor Reputation on Audit Delay. Leverage (L) does not strengthen the relationshipbetween the Company's Operational Complexity and Audit Delay. Profitability (PR)has a negative effect on Audit Delay (AD). The Company's Operational Complexity(KOP) and Leverage (L) have a positive influence on Audit Delay (AD). Meanwhile,Auditor Reputation (RA) has no influence on Audit Delay (AD). Leverage (L) doesnot weaken the relationship between Foreign Share Ownership, Profitability, andAuditor Reputation on Audit Delay. Leverage (L) does not strengthen the relationshipbetween the Company's Operational Complexity and Audit Delay. Profitability (PR)has a negative effect on Audit Delay (AD). The Company's Operational Complexity(KOP) and Leverage (L) have a positive influence on Audit Delay (AD). Meanwhile,Auditor Reputation (RA) has no influence on Audit Delay (AD). Leverage (L) doesnot weaken the relationship between Foreign Share Ownership, Profitability, andAuditor Reputation on Audit Delay. Leverage (L) does not strengthen the relationshipbetween the Company's Operational Complexity and Audit Delay.