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NIM (Student Number)C1I015019
Nama MahasiswaNADHIRA RUVENDA
Judul ArtikelTHE EFFECT OF COMPANY SIZE, PROFITABILITY, SOLVABILITY, AND AUTIOR OPINION TOWARD AUDIT DELAY AND TIMELINESS (Empirical Study in Property and Real Estate Companies in Indonesia Stock Exchange)
AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh company size, profitability, solvability, dan auditor opinion terhadap audit delay dan timeliness. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang terdaftar dalam Bursa Efek Indonesia selama 2015-2017 dan sampel yang diambil sebanyak 35 sampel yang terdiri dari 51 perusahaan properti dan real estate dalam 3 periode berturut-turut. Teknik pengambilan sampel dilakukan dengan purposive sampling dan analisis data dilakukan dengan menggunakan analisis regresi berganda dan analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa company size berpengaruh positif terhadap audit delay, profitability dan solvability berpengaruh negatif terhadap audit delay, sedangkan auditor opinion tidak memiliki pengaruh terhadap audit delay. Audit delay model menggunakan analisis regresi berganda. Kemudian hasil penelitian ini menunjukkan bahwa profitability berpengaruh positif terhadap timeliness, sedangkan company size, solvability, dan auditor opinion tidak memiliki pengaruh terhadap timeliness. Timeliness model menggunakan analisis regresi logistik.
Abstrak (Inggris)This study aims to examine the effect of company size, profitability, solvability, and auditor opinion toward audit delay and timeliness. Population of this study is property and real estate companies that listed on Indonesia Stock Exchange during 2015-2017 and samples taken are as much as 35 samples that consist of 51 manufacturing companies within 3 periods in a row. The sampling technique was carried out using purposive sampling and data analysis was conducted using multiple regression analysis and logistic regression analysis. The results of this research indicate that company size has a positive effect toward audit delay, profitability and solvability have a negative effect toward audit delay, while auditor opinion has no effect toward audit delay. Audit delay model is using multiple regression analysis. Then, the results of this research indicate that profitability has a positive effect toward timeliness, while company size, solvability, and auditor opinion has no effect toward timeliness. Timeliness model is using logistic regression analysis.
Kata KunciCompany Size, Profitability, Solvability, Auditor Opinion, Audit Delay, Timeliness
Nama Pembimbing 1Dr. Wita Ramadhanti, SE., M.SA., Ak
Nama Pembimbing 2Novita Puspasari, SE., M.Sc, Ak, CA
Tahun2019
Jumlah Halaman19
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