Pengaruh Ukuran Perusahaan, Solvabilitas, dan Autor Switching Terhadap Audit Delay (Studi Empiris Pada Perusahaan Sub Sektor Minyak dan Gas Bumi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021)

Inaya, Fadia and ., Mulia Alim, S.E., M.Si. (2022) Pengaruh Ukuran Perusahaan, Solvabilitas, dan Autor Switching Terhadap Audit Delay (Studi Empiris Pada Perusahaan Sub Sektor Minyak dan Gas Bumi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

FADIA FAUZIA INAYA. Pengaruh Ukuran Perusahaan, Solvabilitas, dan Auditor Switching Terhadap Audit Delay Pada Perusahaan Sub Sektor Minyak dan Gas Bumi yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2021. Dibawah bimbingan MULIA ALIM.
Penelitian ini bertujuan untuk menguji pengaruh Ukuran Perusahaan, Solvabilitas, dan Auditor Switching Terhadap Audit Delay secara simultan maupun parsial. Penelitian ini berjenis penelitian kuantitatif dengan menggunakan data sekunder laporan keuangan tahunan perusahaan. Populasi dalam penelitian ini sebanyak 14 perusahaan pada sub sektor Minyak dan Gas Bumi yang terdaftar di Bursa Efek Indonesia tahun 2017 – 2021. Teknik pengambilan sampel pada penelitian ini menggunakan metode purposive sampling dengan software SPSS 25, sehingga memperoleh sampel penelitian sebanyak 10 perusahaan. Adapun Teknik analisis data yang digunakan dalam penelitian ini adalah Analisis Regresi Logistik. Dari hasil analisis data yang dilakukan diketahui secara parsial variabel ukuran perusahaan, dan solvabilitas berpengaruh signifikan positif terhadap audit delay. Sedangkan, variabel auditor switching tidak berpengaruh signifikan terhadap audit delay. Namun, secara simultan ukuran perusahaan, solvabilitas, dan auditor switching berpengaruh signifikan terhadap audit delay.
Kata kunci: Ukuran Perusahaan, Solvabilitas, Auditor Switching, Audit Delay

ABSTRACT

FADIA FAUZIA INAYA. Effect of Company Size, Solvency, and Switching Auditors on Audit Delay in Oil and Gas Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2017 – 2021. Under the guidance of MULIA ALIM.
This study aims to test the effect of Company Size, Solvency, and Auditor Switching on Audit Delay simultaneously or partially. This research is of the quantitative research type using secondary data on the company's annual financial statements. The population in this study was 14 companies in the Oil and Gas sub-sector listed on the Indonesia Stock Exchange in 2017 – 2021. The sampling technique in this study used the purposive sampling method with SPSS 25 software, so as to obtain research samples of 10 companies. The data analysis technique used in this study is Logistic Regression Analysis. From the results of the data analysis carried out, it is known that thevariable size of the companyn, and solvency has a significant positive effect on audit delay. Meanwhile, the variable auditor switching has no significant effect on audit delay. However, simultaneously the size of the company, solvency, and auditor switching have a significant effect on audit delays.
Keywords: Company Size, Solvency, Auditor Switching, Audit Delay

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: 27 Feb 2025 06:54
Last Modified: 27 Feb 2025 06:54
URI: https://repository.itb-ad.ac.id/id/eprint/436

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