Faktor-Faktor Yang Mempengaruhi Audit Delay dan Dampaknya Terhadap Abnormal Return (Studi Empiris Pada Perusahaan Sub Sektor Transportasi Jalanan, Logistik dan Pengantaran Yang Teraftar di Bursa Efek Indonesia Tahun 2016-2020)

Puteri, Safira and ., Associate Prof Amrizal, S.E., M.M., PhD (2022) Faktor-Faktor Yang Mempengaruhi Audit Delay dan Dampaknya Terhadap Abnormal Return (Studi Empiris Pada Perusahaan Sub Sektor Transportasi Jalanan, Logistik dan Pengantaran Yang Teraftar di Bursa Efek Indonesia Tahun 2016-2020). ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

SAFIRA TASLIYA PUTERI. Faktor-Faktor Yang Mempengaruhi Audit delay Dan Dampaknya Terhadap Abnormal return (Studi Empiris Pada Perusahaan Sub Sektor Transportasi Jalanan, Logistik dan Pengantaran Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020). Dibawah bimbingan Amrizal, SE., MM., P. hD.
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi audit delay yang masih menjadi phenomena pada berbagai perusahaan, serta pengaruhnya terhadap pengambilan keputusan pihak pengguna laporan keuangan. Penelitian ini dibagi menjadi dua model. Model pertama bertujuan untuk mengetahui pengaruh ukuran perusahaan, reputasi KAP, dan opini terhadap audit delay. Model kedua menguji audit delay terkait dengan reaksi investor. Penelitian ini menggunakan data sekunder metode purposive sampling didapatkan sampel 13 perusahaan tahun 2016-2020. Penelitian menggunakan analisis regresi linier berganda. Hasil penelitian menunjukan bahwa semua variable independen yaitu ukuran perusahaan, reputasi KAP, dan opini auditor berpengaruh signifikannifikan terhadap audit delay. Hasil untuk model kedua menunjukan bahwa audit delay berpengaruh terhadap reaksi investor yang diproksikan dengan abnormal return.
Kata Kunci : Audit delay, Ukuran Perusahaan, Reputasi KAP, Opini Auditor, dan Reaksi Investor

SAFIRA TASLIYA PUTERI. Factors Affecting Audit delay and Its Impact on Abnormal returns (Empirical Study on Road Transportation, Logistics and Delivery Sub-Sector Companies Listed on the Indonesia Stock Exchange 2016-2020). Under the guidance of Amrizal, SE., MM., P.hD.
This study aims to analyze the factors that influence audit delay, which is still a phenomenon in various companies, as well as its influence on decision making by users of financial statements. This research is divided into two models. The first model aims to determine the effect of firm size, KAP reputation, and opinion audit on audit delay. The second model examines audit delay related to investor reactions. This study uses secondary data with purposive sampling method obtained a sample of 13 companies in 2016-2020. The study used multiple linear regression analysis. The results showed that all independen variables, which are company size, KAP reputation, and auditor's opinion had a signifikannificant effect on audit delay. The results for the second model show that audit delay has an effect on investor reactions which are proxied by abnormal returns.
Keywords: Audit delay, Company Size, KAP Reputation, Auditor Opinion, and Investor Reaction

Item Type:	Other
Subjects:	N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User:	Khalifafachri Albi
Date Deposited:	21 Feb 2025 07:34
Last Modified:	22 Feb 2025 04:48
URI:	http://repository.itb-ad.ac.id/id/eprint/347

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