Pengaruh Total Aset, Umur Perusahaan, Opini Audit, dan Tingkat Solvabilitas terhadap Audit Delay Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Wulandari, Ika and ., Junarti, S.E.,M.Si. (2024) Pengaruh Total Aset, Umur Perusahaan, Opini Audit, dan Tingkat Solvabilitas terhadap Audit Delay Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

IKA TRI WULANDARI. 2018113350005. “Pengaruh Total Aset, Umur Perusahaan, Opini Audit, dan Tingkat Solvabilitas Terhadap Audit Delay Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia”. Dibawah bimbingan Junarti, SE, M.Si.

Penelitian ini bertujuan untuk mengkaji bagaimana pengaruh total aset, umur perusahaan, opini audit, dan tingkat solvabilitas terhadap audit delay pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini bersifat kuantitatif yaitu data sekunder berupa laporan keuangan perusahaan manufaktur sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia dan diperoleh dari website www.idx.co.id dalam mengetahui hubungan antar variabel bebas yaitu total aset, umur perusahaan, opini audit, dan tingkat solvabilitas terhadap variabel terikat yaitu audit delay. Teknik pengumpulan data dalam penelitian ini menggunakan studi dokumentasi. Sampel yang digunakan dalam penelitian ini sebanyak 46 sampel dengan menggunakan teknik purposive sampling. Alat analisis data menggunakan SPSS versi 25. Hasil penelitian ini menunjukkan bahwa secara parsial total aset berpengaruh negatif signifikan terhadap audit delay, umur perusahaan berpengaruh negatif tidak signifikan terhadap audit delay, opini audit berpengaruh negatif tidak signifikan terhadap audit delay, dan tingkat solvabilitas berpengaruh positif tidak signifikan terhadap audit delay. Sedangkan secara simultan menunjukkan bahwa total aset, umur perusahaan, opini audit, dan tingkat solvabilitas berpengaruh terhadap audit delay.

Kata Kunci : Audit Delay, Opini Audit, Tingkat Solvabilitas, Total Aset, Umur Perusahaan. 
ABSTRACT

IKA TRI WULANDARI. 2018113350005. “The Effect of Total Assets, Company Age, Audit Opinion, and Solvency Level on Audit Delay in Manufacturing Companies Listed on the Indonesia Stock Exchange”. Under the guidance of Junarti, SE, M.Sc.

This study aims to examine the effect of total assets, company age, audit opinion, and solvency level on audit delay in manufacturing companies listed on the Indonesia Stock Exchange. The data used in this study are quantitative, namely secondary data in the form of financial reports of textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange and obtained from the website www.idx.co.id in determining the relationship between independent variables, namely total assets, company age, audit opinion, and solvency level on the dependent variable, namely audit delay. The data collection technique in this study uses a documentation study. The sample used in this study was 46 samples using a purposive sampling technique. Data analysis tool using SPSS version 25. The results of this study indicate that partially total assets have a significant negative effect on audit delay, company age has a negative but insignificant effect on audit delay, audit opinion has a negative but insignificant effect on audit delay, and solvency level has a positive but insignificant effect on audit delay. While simultaneously shows that total assets, company age, audit opinion, and solvency level affect audit delay.

Keywords: Audit Delay, Audit Opinion, Solvency Level, Total Assets, Company Age.

Item Type: Other
Subjects: N Fine Arts > N Visual arts (General) For photography, see TR
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: 15 Feb 2025 04:50
Last Modified: 15 Feb 2025 04:50
URI: https://repository.itb-ad.ac.id/id/eprint/159

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