Pengaruh Profitabilitas Perusahaan, Ukuran Perusahaan, Umur Perusahaan, Solvabilitas Perusahaan, Ukuran KAP dan Opini Auditor terhadap Audit Report Lead Time (Studi Empiris Pada Sub Sektor Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015-2018) (Studi Empiris Pada Subsektor Food and Beverages yang terdaftar di Bursa Efek Indonesia Periode 2015-2018)

Eliazahra, Angwena and , Dra. Mujiyati, M.Si (2020) Pengaruh Profitabilitas Perusahaan, Ukuran Perusahaan, Umur Perusahaan, Solvabilitas Perusahaan, Ukuran KAP dan Opini Auditor terhadap Audit Report Lead Time (Studi Empiris Pada Sub Sektor Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015-2018) (Studi Empiris Pada Subsektor Food and Beverages yang terdaftar di Bursa Efek Indonesia Periode 2015-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

this study was to examine the effect of company age, company size, profitability, solvency, KAP size and Auditor Opinion on audit report lead time in the food and beverages subsector companies listed on the Indonesia Stock Exchange. The population used in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The sampling method is by purposive sampling with a random sample selection technique for which information is obtained using certain criteria. The number of samples collected was 24 companies. With the data not included in the criteria or sampling of 12 companies, the acquisition of samples to 12 companies. The results showed that the coefficient of determination obtained a value of 0.468 which means that 46.80% audit report lead time is influenced by company age, company size, company profitability, firm solvency, KAP size and auditor opinion, while the remaining 53.20% is influenced by other variables outside the research . Partial Test Results show that profitability, solvency and audit opinion have a significant effect on audit delay. While the age of the company, company size and KAP size have no effect on audit delay. Keywords: Company Age, Company Size, Company Profitability, Company Solvency, KAP Size, Audit Opinion, Audit Report Lead Time.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Umur Perusahaan, Ukuran Perusahaan, profitabilitas Perusahaan, Solvabilitas Perusahaan, Ukuran KAP, Opini Audit, Audit Report Lead Time
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ANGWENA ELIAZAHRA
Date Deposited:	04 Aug 2020 02:55
Last Modified:	04 Aug 2020 02:55
URI:	http://eprints.ums.ac.id/id/eprint/83857

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