MAULIDDIN, ANAS MALIK (2025) PENGARUH PROFITABILITAS, LEVERAGE, UKURAN KAP, UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP AUDIT DELAY(Studi Pada Perusahaan Retailing di BEI Tahun 2021-2023). Skripsi thesis, STIE Bank BPD Jateng.
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Abstract
Audit delay is the time lag between the annual financial reporting period and the independent audit report. This research aims to examine the influence of profitability, leverage, KAP size, company size and audit committee on audit delay in retailing subsector companies listed on the Indonesia Stock Exchange in 2021-2023. This research uses secondary data from the financial reports of retailing subsector companies on the Indonesia Stock Exchange for 2021-2023. This research sample data collection used a purposive sampling method and obtained 15 companies over a 3 year period from the existing 32 sample population. The analysis in this research uses the multiple linear regression method which is processed using the SPSS version 24 program. The results of the research show that KAP size has a positive effect on audit delay. Company size has a negative effect on audit delay, while Profitability, Leverage, Audit Committee do not have a significant effect on audit delay.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Audit delay adalah senjang waktu antara periode laporan keuangan tahunan dengan laporan audit independen. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, ukuran KAP, ukuran perusahaan dan komite audit terhadap audit delay pada perusahaan subsektor retailing yang terdaftar di Bursa Efek Indonesia tahun 2021-2023. Penelitian Ini menggunakan data sekunder dari laporan keuangan perusahaan subsektor retailing pada Bursa Efek Indonesia tahun 2021-2023. Pengambilan data sampel penelitian ini menggunakan metode purposive sampling dan didapatkan 15 perusahaan selama periode 3 tahun dari 32 populasi sampel yang ada. Analisis pada penelitian ini menggunakan metode regresi linier berganda yang diolah menggunakan program SPSS versi 24. Hasil penelitian menunjukkan Ukuran KAP berpengaruh positif terhadap audit delay Ukuran perusahaan berpengaruh negatif terhadap audit delay sedangkan Profitabilitas, Leverage, Komite Audit tidak berpengaruh signifikan terhadap audit delay. |
| Uncontrolled Keywords: | Profitabilitas, Leverage, Ukuran KAP, Ukuran Perusahaan, Komite Audit, Keterlambatan Audit |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HA Statistics H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 17 Sep 2025 07:58 |
| Last Modified: | 17 Sep 2025 07:58 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/2419 |
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