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NIM (Student Number)C1I017043
Nama MahasiswaGRESS ZIDANE KHARFIDAZIA
Judul ArtikelTHE INFLUENCE OF COMPANY SIZE, COMPANY AGE, PROFITABILITY, SOLVENCY, AND CORPORATE GOVERNANCE ON AUDIT DELAY (Empirical Study in Manufacture Company Listed in Indonesia Stock Exchange on 2017-2019)
AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh Ukuran Perusahaan (SIZE), Umur Perusahaan (AGE), Profitabilitas (ROA), Solvabilitas (DAR), Kepemilikan Institusional (INST) dan Komisaris Independen (INDCO) terhadap Audit Delay. Populasi penelitian adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 40 perusahaan. Metode purposive sampling digunakan untuk menentukan sampel. Analisis data menggunakan analisis regresi berganda. Berdasarkan hasil penelitian dan analisis data dengan menggunakan Regresi Berganda menunjukkan bahwa (1) variabel Ukuran Perusahaan (SIZE) secara parsial berpengaruh negatif terhadap Audit Delay pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. (2) Variabel Umur Perusahaan (AGE) secara parsial berpengaruh negatif terhadap Audit Delay pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. (3) Variabel Profitabilitas (ROA) secara parsial berpengaruh negatif terhadap Audit Delay pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. (4) Variabel Solvabilitas (DAR) secara parsial tidak berpengaruh terhadap Audit Delay pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. (5) Variabel Kepemilikan Institusional (INST) secara parsial tidak berpengaruh terhadap Audit Delay pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. (6) Variabel Komisaris Independen (INDCO) secara parsial berpengaruh negatif terhadap Audit Delay pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia.
Abstrak (Inggris)The aim of this research is to analyze the influence of Company Size (SIZE), Company Age (AGE), Profitability (ROA), Solvency (DAR), Institutional Ownership (INST) and Independent Commissioner (INDCO) to Audit Delay. The research population are all manufacture companies listed on the Indonesia Stock Exchange. The number of samples used in this study were 40 companies. Purposive sampling method was used to determine the sampels. Data was analyze using multiple regression analysis. Based on results of research and data analysis using Multiple Regression shows that (1) Company Size ( SIZE) variable partially has negative effect to Audit Delay of Manufacture companies listed in Indonesia Stock Exchange. (2) Company Age ( AGE ) variable partially has negative effect to Audit Delay of Manufacture companies listed in Indonesia Stock Exchange. (3) Profitability ( ROA ) variable partially has negative effect to Audit Delay of Manufacture companies listed in Indonesia Stock Exchange (4) Solvency ( DAR ) variable partially has no effect to Audit Delay of Manufacture companies listed in Indonesia Stock Exchange. (5) Institutional Ownership ( INST ) variable partially has no effect to Audit Delay of Manufacture companies listed in Indonesia Stock Exchange. (6) Independent Commissioner ( INDCO ) variable partially has negative effect to Audit Delay of Manufacture companies listed in Indonesia Stock Exchange.
Kata Kunciaudit delay, company size, company age, profitability , solvency , corporate governance, institutional ownership, and independent commissioner.
Nama Pembimbing 1Dr. Wita Ramadhanti, S.E., M.S.A.,Ak. CA, CPA
Nama Pembimbing 2Drs. Agung Praptapa,.M.B.A.,Ak.CA
Tahun2021
Jumlah Halaman19
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