Pengaruh Ukuran Perusahaan, Reputasi KAP, Profitabilitas, Solvabilitas, dan Umur Perusahaan Terhadap Audit Delay pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia pada Periode 2017-2020

Wibisono, Debora Shintya (2022) Pengaruh Ukuran Perusahaan, Reputasi KAP, Profitabilitas, Solvabilitas, dan Umur Perusahaan Terhadap Audit Delay pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia pada Periode 2017-2020. Undergraduate thesis, Universitas Katolik Darma Cendika.

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Abstract

Audit delay is the time span required for the completion of the audit by the auditor which can be seen from the time difference between the date of the financial statements and the date of the audit opinion in the audited financial statements. The population of this study is Food and Beverage companies listed on the Indonesia Stock Exchange, which are 17 companies during the 4 year observation period 2017- 2020. Sampling in this study used purposive sampling method by determining sample selection criteria and obtained as many as 12 Food and Beverage companies. The analytical method used in this research is multiple linear regression method. Based on the results of data processing using SPSS 22, the normality test was declared feasible with a Kolmogorov-Smirnov value of 0.200 and all variables had a tolerance value of more than 0.10 and a VIF value of less than 10. The autocorrelation test obtained a Durbin Watson value of 2.023 which means that it is not autocorrelation occurs. Heteroscedasticity test results show that all variables do not occur heteroscedasticity. The results of the feasibility test of the model were declared feasible with a significance value less than 0.05. The results of the t-test indicate that the Firm Size variable has no effect on Audit Delay with a significance value of 0.916 greater than 0.05, the KAP Reputation variable shows an influential result with a significance value of 0.007 smaller than 0.05, the Profitability variable has no effect on the value the significance of 0.117 is greater than 0.05, the Solvency variable has an effect with a significance value of 0.017 which is smaller than 0.05, the Firm Age variable has no effect with a significance value of 0.541 greater than 0.05. Suggestions for further researchers can add the observation period, the number of samples and add other variables such as stock prices and profit and loss.

Item Type:	Thesis (Undergraduate)
Contributors:	Contribution Contributors NIDN/NIDK Email Thesis advisor Yuniarsih, Nia NIDN0704068603 UNSPECIFIED
Uncontrolled Keywords:	Key Words: Firm Size, KAP Reputation, Profitability, Solvency, Firm Age, Audit Delay.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Tegar Wiratama
Date Deposited:	17 Mar 2023 04:22
Last Modified:	17 Mar 2023 04:22
URI:	http://repositori.ukdc.ac.id/id/eprint/1289

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