PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP AUDIT DELAY PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2017

NINGRUM, WORO ENDAH SULISTYO (2018) PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP AUDIT DELAY PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2017. S1 thesis, Universitas Negeri Jakarta.

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Abstract

WORO ENDAH S, 8105145053, The Influence of Profitability and Leverage on Audit Delay at Company Listed on The Indonesia Stock Exchage in 2017., Thesis, Jakarta: Faculty of Economics, Jakarta State University. 2018 The purpose of this research is to analyze the influence of Profitability and Leverage on Audit Delay. Research period used the financial report of the company in 2016. It used secondary data from Indonesia Stock Exchange. Analytical techniques in sampling is random sampling and retrieved 38 sample of the companies were listed on the Indonesia Stock Exchange. The company’s audit delay as the dependent variable in this study with day range after 30 March while the independent variables are profitability gained with Return on Asset (ROA) and Leverage acquired from Debt to Equity Ratio (DER). The analytical method used are descriptive statistical analysis, analysis of classical assumption test, and multiple linier regression analysis at 5% significance level. Hypothesis testing is done by using partial regression test (t test) and test of coefficient of determination (R2). T test results showed that Profitability rating thitung < ttabel or -0.356 < 2.030 then H0 is accepted so that there is no influence among variable profitability with company’s audit delay with significance (0.724 > 0.05) so that it indicates the effect was not significant. Leverage t test results retrieved the value of the variable thitung for leverage is 2.659 and is positive. This indicates that the value thitung > ttabel atau 2.659 > 2.030, then H0 is rejected so that there is a positive influence among variable leverage with company’s audit delay with significance (0.012 < 0.05) so that it indicates the influence that occurred significant. As for the F-test is obtained F tabel of 3.267. This means the value of the Fhitung > Ftabel (3.699 < 3,267) then H0 are rejected so that it can be concluded there was an influence among variables of profitability and leverage against the company's audit delay with significance (0.035 > 0.05) so that show the influences that occur is significant. multiple regression testing that has been done the results obtained Ŷ = 29.298 – 0.721 X 1 + 2.082 X2 ... the value of R Square (R2) amounting to 0.174 this means the influence of profitability and leverage on company’s audit delay in the companies listed on the Indonesia stock exchange (idx) of 0.174 or 17.4%. Keywords: Profitability, Leverage, Audit Delay

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