Pengaruh Profitabilitas, Ukuran Perusahaan, Ukuran Kantor Akuntan Publik dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay (Studi Empiris Pada Perusahaan Sub Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021)

Maria, Gracia (2023) Pengaruh Profitabilitas, Ukuran Perusahaan, Ukuran Kantor Akuntan Publik dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay (Studi Empiris Pada Perusahaan Sub Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021). Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRAK Laporan keuangan bagi perusahaan telah go public harus dirilis tepat waktu karena keputusan pengguna laporan keuangan akan terdampak. Besarnya waktu antar tanggal suatu pelaporan auditor independen serta akhir tahun laporan keuangan menjadi pokok bahasan penelitian yang ditulis mengenai penundaan audit. Tujuan dari penelitian yang ditulis ialah guna dapat memperlihatkan secara empiris bagaimana profitabilitas, ukuran perusahaan, ukuran kantor akuntan publik, serta kompleksitas operasi perusahaan mempengaruhi keterlambatan audit. Data sekunder dipakai dalam penelitian yang ditulis, bersifat kuantitatif, didapatkan dari laporan tahunan perusahaan. Perusahaan manufaktur di industri pertambangan akan melantai di Bursa Efek Indonesia pada 2019 hingga 2021 ialah populasi studi tersebut. Strategi purposive sampling dipakai dalam penelitian ini. 18 perusahaan dengan metode observasi selama tiga tahun berturut-turut membentuk sampel memenuhi persyaratan penelitian yang ditulis, menjadikan total 54 data sampel guna penelitian yang ditulis. Analisis regresi linier berganda memakai software spss versi 25 ialah metode analisis data dipakai. Menurut temuan studi, profitabilitas mempunyai dampak negatif pada keterlambatan audit. Penundaan audit berdampak positif terhadap ukuran perusahaan. Lamanya audit terpengaruh secara negatif oleh ukuran sebuah kantor akuntan publik. Keterlambatan audit berdampak positif kepada aktivitas perusahaan kompleks. Kata kunci: profitabilitas, ukuran perusahaan, ukuran kantor akuntan publik, kompleksitas operasi perusahaan, audit delay. ABSTRACT Financial statements for companies that have gone public must be released on time since the decision of the user of the financial statements will be impacted. The amount of time between the independent auditor's reporting date and the financial statement year's end is the subject of this study's discussion of audit delay. The goal of this study is to be able to demonstrate empirically how profitability, company size, the size of public accounting firms, and the complexity of business processes affect audit delays. The secondary data used in this research, which is quantitative in nature, was gleaned from the company's annual report. Manufacturing firms in the mining industry that will be listed on the Indonesia Stock Exchange in 2019 through 2021 make up the study's population. The purposive sampling strategy was used in this investigation. 18 companies with observation methods for three years in a row made up the sample that satisfied the requirements of this study, making a total of 54 data the sample for this research. Multiple linear regression analysis utilizing the spss software version 25 is the data analysis method used. According to the study's findings, profitability has a negative impact on audit delay. The audit delay is positively impacted by the company's size. The length of the audit is negatively impacted by the public accounting firm's size. The delay in the audit is positively impacted by the company's activities being complex. Keyword: Profitabilitas, company size, size of public accounting firm, complexity of company operations, Audit delay

Item Type:	Thesis (Bachelor (S1))
Uncontrolled Keywords:	Kata kunci: profitabilitas, ukuran perusahaan, ukuran kantor akuntan publik, kompleksitas operasi perusahaan, audit delay. Keyword: Profitabilitas, company size, size of public accounting firm, complexity of company operations, Audit delay
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	43 Gracia Maria UWKS
Date Deposited:	09 May 2023 02:36
Last Modified:	09 May 2023 02:36
URI:	http://erepository.uwks.ac.id/id/eprint/14450

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