PENGARUH UKURAN PERUSAHAAN DAN OPINI AUDITOR TERHADAP AUDIT DELAYN PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2015 - 2016

PANGIHUTAN, SAHAT (2017) PENGARUH UKURAN PERUSAHAAN DAN OPINI AUDITOR TERHADAP AUDIT DELAYN PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2015 - 2016. S1 thesis, Universitas Negeri Jakarta.

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Abstract

SAHAT PANGIHUTAN, The Effect of Firm Size and Auditor’s Opinion on Audit Delay In Manufacturing Company Listed In The Indonesia Stock Exchange In Period 2015 - 2016. Faculty of Economics State University of Jakarta. 2017. This study aims to determine the effect of firm size and profitability Auditor’s Opinion on Audit Delay in manufacturing company listed in The Indonesia Stock Exchange Year 2015 – 2016, both partially as well as simultaneously. This research uses a quantitative approach with associative analysis. This study uses secondary data from company financial and annual report. The population in this study were 40 manufacturing companies and the sample consist of 36 manufacturing companies. The data analysis technique in this study uses multiple linear regression, classic assumption test, and the hypothesis test consist of t-test and Ftest. Based on the results of data analysis known that there is a partial effect between firm size to the debt policy. The result showed the value of t count greater than t table or 0,001 (< 0,05) with 0,013 significance of the numbers so that the firm size has a positive and significant effect on debt policy. This study also shows that there is a partial effect between profitability and debt policy. The result showed the value of -t count < -t table or 0,003 (< 0,05) with the significance of the numbers 0,000 so that profitability has negative and significant effect on debt policy. Simultaneously, there is influence between firm size and auditor opinion on audit delay. The result showed the value of F count greater than F table or 19,466 > 3,160 with significant value 0,000 so that the firm size and auditor opinion have a significant effect on the audit delay. There is a positive and strong relationship with a coefficient of 0.33 and the effect of firm size and auditor opinion on audit delay in the manufacturing companies listed in the Indonesia Stock Exchange amounted to 33%.

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