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DC Field | Value | Language |
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dc.contributor.advisor | Mahzura, T.Alvi Syahri | - |
dc.contributor.author | Sofani, Raihan Juli | - |
dc.date.accessioned | 2022-06-20T08:25:03Z | - |
dc.date.available | 2022-06-20T08:25:03Z | - |
dc.date.issued | 2022-02-09 | - |
dc.identifier.uri | http://repository.uma.ac.id/handle/123456789/17071 | - |
dc.description | 87 Halaman | en_US |
dc.description.abstract | Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Umur Perusahaan, Kinerja Keuangan, Ukuran Kantor Akuntan Publik dan Opini Auditor Terhadap Audit delay baik secara parsial maupun simultan pada perusahaan LQ-45 tahun 2017-2019. Penelitian ini merupakan penelitian asosiatif kausal. Popolasi penelitian ini merupakan perusahaan yang masuk indeks LQ-45 di Bursa Efek Indonesia pada tahun 2017-2019. Teknik pengambilan sampel yang digunakan menggunakan teknik purposive sampling. Sampel berjumlah 31 perusahaan yang ditentukan berdasarkan kriteria sampel terhadap perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia tahun 2017-2019, sehingga data penelitian yang dianalisis berjumlah 93. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah data sekunder. Tehnik yang dilakukan peneliti untuk mengumpulkan data adalah tehnik dokumentasi. Tehnik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, dan analisis regresi linier berganda, hasil penelitian menunjukkan bahwa Ukuran Perusahaan berpengaruh negatif terhadap Audit Delay, Umur Perusahaan berpengaruh positif terhadap Audit Delay, Return On Asset (ROA) tidak berpengaruh terhadap Audit Delay, Debt to Equity Ratio (DER) berpengaruh negatif terhadap Audit Delay, Ukuran Kantor Akuntan Publik tidak berpengaruh terhadap Audit Delay, opini auditor tidak berpengaruh terhadap Audit Delay. Secara simultan Ukuran Perusahaan, Umur Perusahaan, Return On Asset (ROA), Debt to Equity Ratio (DER), Ukuran Kantor Akuntan Publik, dan Opini Auditor berpengaruh signifikan terhadap Audit Delay. This research purposed to know the influence of company size, the age of company, Financial Performance, size of public accountant, and auditor’s opinion towards the audit delay in the index LQ 45 company listed on the Indonesia Stock Exchange 2017-2019. This research use secondary data from Indonesia Stock Exchange (IDX) websites. Population on this research from company in the index LQ 45 listed by Indonesia Stock Exchange 2017-2019. Purposive sampling technique is used in this research and there are 31 samples collected by this technique. Technique of data analysis in this research used multiple linear regression that has previously been fulfilled the classical assumption test. The results showed that company size partially has a negative effect on audit delay, company age partially has a positive and significant effect on audit delay, Return On Asset (ROA) partially has no effect on audit delay, Debt to Equity Ratio (DER) is partially partial negative effect on audit delay, size public accountant partially has no effect on audit delay, auditor opinion partially has no effect on audit delay. Simultaneously, company size, company age, Return On Asset, Debt to Equity Ratio, size public accountant, and auditor opinion have a significant effect on audit delay | en_US |
dc.language.iso | id | en_US |
dc.publisher | Universitas Medan Area | en_US |
dc.relation.ispartofseries | NPM;178330341 | - |
dc.subject | ukuran perusahaan | en_US |
dc.subject | umur perusahaan | en_US |
dc.subject | ukuran kantor akuntan publik | en_US |
dc.subject | opini auditor | en_US |
dc.subject | audit delay | en_US |
dc.subject | return on asset (ROA) | en_US |
dc.subject | debt to equity ratio (DER ) | en_US |
dc.subject | company size | en_US |
dc.subject | the age of company | en_US |
dc.subject | size public accountant | en_US |
dc.subject | auditor’s opinion | en_US |
dc.subject | audit delay | en_US |
dc.title | Pengaruh Ukuran Perusahaan, Umur Perusahaan, Kinerja Keuangan, Ukuran Kantor Akuntan Publik dan Opini Auditor terhadap Audit Delay pada Perusahaan LQ-45 Periode 2017-2019 | en_US |
dc.title.alternative | The Effect of Company Size, Company Age, Financial Performance, Public Accounting Firm Size and Auditor Opinion on Audit Delay in LQ-45 Companies for the 2017-2019 Period | en_US |
dc.type | Thesis | en_US |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
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178330341 - Raihan Juli Sofani - Fulltext.pdf | Cover, Abstract, Chapter I, II, III, V, Bibliography | 1.2 MB | Adobe PDF | View/Open |
178330341 - Raihan Juli Sofani - Chapter IV.pdf Restricted Access | Chapter IV | 492.38 kB | Adobe PDF | View/Open Request a copy |
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