PENGARUH PREDIKSI KEBANGKRUTAN, KOMITE AUDIT DAN OPINI AUDIT TERHADAP AUDIT DELAY (STUDI PADA PERUSAHAAN PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017)

SAPUTRA, HARI (2019) PENGARUH PREDIKSI KEBANGKRUTAN, KOMITE AUDIT DAN OPINI AUDIT TERHADAP AUDIT DELAY (STUDI PADA PERUSAHAAN PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017). S1 thesis, Fakultas Ekonomi.

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Abstract

HARI SAPUTRA. The Effect of Bankruptcy Prediction, Audit Committee and Audit Opinion on Audit Delay (Study on Trade Companies Listed in Indonesia Stock Exchange 2015-2017). Faculty of Economics, Universitas Negeri Jakarta, 2019. The purpose of this research is to analyze the effect of bankruptcy prediction, audit committee, and audit opinion on audit delay with objects of trade companies listed in Indonesia Stock Exchange (IDX) period 2015-2017. This study uses secondary data with data collection techniques documentation, which is financial statements and annual report of companies listed on the IDX website or companies website. The selection of sample in this study using purposive sampling technique that is using certain criteria, then there were 45 companies with a total 135 observations over 3 years. The method of data analysis using descriptive statistical analysis and panel data regresion analysis with Random Effect Model (REM) approach, analyzed with Eviews version 10. Audit delay as dependent variabel is measured by the number of days starting from the closing date of financial reporting until independent auditor’s report is published. Bankruptcy as independent variabel measured by Zmijewski model which combines three financial ratios, including ROA, Debt Ratio, and Current Ratio. Audit committee measured by the total audit committee divided by the total of the board of commissioners. Audit opinion is measured by a dummy variable that has been categorized according to the type of audit opinion obtained by the company. The result of panel data regression analysis shows that bankruptcy have significantly affect on audit delay. This result explain that the company are predicted to go bankrupt will have longer audit delay. Then, audit committee have positif significantly affect on audit delay. This result explain that the higher of the proportion of the audit committee it will a longer audit delay. Meanwhile, audit opinion does not have significantly affect on audit delay. This result explain that the type of opinion obtained by the company can’t influence audit delay. Keywords: Audit Delay, Bankruptcy Prediction, Audit Committee, Audit Opinion, Trade Sector

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