Wardani, Diandra Kusuma (2017) Pengaruh ukuran KAP, ukuran perusahaan, profitabilitas, dan leverage terhadap audit delay (studi pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di BEI periode 2011-2014) / Diandra Kusuma Wardani. Diploma thesis, Universitas Negeri Malang.
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ABSTRAK Wardani Diandra Kusuma. 2017. Pengaruh Ukuran KAP Ukuran Perusahaan Profitabilitas dan Leverage Terhadap Audit Delay (Studi Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014). Skripsi Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Malang. Pembimbing (1) Hj. Yuli Widi Astuti S.E. M.Si. Ak. (2) Dr. Dodik Juliardi S.E. M.M. Ak. Kata Kunci Audit Delay Ukuran KAP Ukuran Perusahaan Profitabilitas Leverage. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran KAP ukuran perusahaan profitabilitas dan leverage terhadap audit delay pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Ukuran KAP diukur menggunakan variabel dummy yaitu 0 unutk KAP tidak berafiliasi dengan the big four dan 1 untuk KAP berafiliasi dengan the big four ukuran perusahaan diukur mengunakan log natural total aset profitabilitas menggunakan return on asset (ROA) dan leverage menggunakan debt to total asset (DAR). Penelitian ini menggunakan populasi perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2011-2014. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh sebanyak 10 perusahaan yang mengalami audit delay. Penelitian ini merupakan penelitian kuantitatif eksplanasi dengan menghubungkan ukuran KAP ukuran perusahaan profitabilitas dan leverage terhadap audit delay menggunakan uji Regresi Berganda. Hasil penelitian ini menunjukkan bahwa (1) Terdapat pengaruh negatif signifikan ukuran KAP terhadap audit delay. Ini menandakan perusahaan yang menggunakan KAP berafiliasi the big four dapat mengurangi adanya audit delay. (2) Terdapat pengaruh negatif signifikan ukuran perusahaan terhadap audit delay. Ini menandakan semakin besar perusahaan maka kemungkinan adanya audit delay semakin kecil. (3) Terdapat pengaruh negatif signifikan profitabilitas terhadap audit delay. Ini menandakan semakin besar profit suatu perusahaan maka semakin kecil adanya audit delay. (4) Terdapat pengaruh positif signifikan leverage terhadap audit delay. Ini menandakan semakin besar leverage perusahaan maka semakin besar pula kemungkinan terjadinya audit delay. ABSTRACT Wardani Diandra Kusuma. 2017. The Effect of Size of Public Accountant Firm Size of the Company Profitability and Leverage on the Audit Delay (Study in Manufacturing Companies Basic Industry and Chemical Industry Sector Listed on the Indonesian Stock Exchange at 2011-2014). Thesis Departement of Accounting Faculty of Economic State University of Malang. Advisors (1) Hj. Yuli Widi Astuti S.E. M.Si. Ak. (2) Dr. Dodik Juliardi S.E. M.M. Ak. Key words Audit Delay Size of Public Accountant Firms Size of the Company Profitability Leverage. The aims of the study is to analyze the effect of size of public accountant firm size of the company profitability and leverage on the audit delay at manufacturing companies basic industry and chemical industry sector listed on the Indonesian Stock Exchange. The size of public accountant firm is measured by dummy variable that is 0 for unaffiliate KAP with the big four and 1 for affiliate KAP with the big four the size of company is used by log natural total asset the profitability is used by return on asset (ROA) and leverage is used by debt to total asset (DAR). This research takes the population of manufacturing companies basic industry and chemical industry sector listed on the Indonesian Stock Exchange at 2011-2014. In this research the sample is taken by purposive sampling method and its result are a lot of 10 companies are audit delay. This study is a explanation quantitative by related with size of public accountant firm size of the company profitability and leverage on the audit delay used multiple linear regression test. This reseach showed that (1) There is significantly negative of size of public accountant firm on audit delay. It indicated that the company which used for affiliate KAP with the big four can deduct the audit delay. (2) There is significantly negative of size of the company on audit delay. It indicated that the bigger company so probability there is little audit delay. (3) There is significantly negative of profitability on audit delay. It indicated that the bigger of the profit of the company so there is more little the audit delay. (4) There is significantly positive of leverage on audit delay. It indicated that the bigger of leverage company the bigger too for audit delay
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Departemen Akuntansi (AKU) > S1 Akuntansi |
| Depositing User: | library UM |
| Date Deposited: | 01 Aug 2017 04:29 |
| Last Modified: | 09 Sep 2017 03:00 |
| URI: | http://repository.um.ac.id/id/eprint/37236 |
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