Pengaruh investment opportunity dan ukuran perusahaan terhadap audit delay = The impact of investment opportunity and company size towards audit delay

Putri, Samantha (2021) Pengaruh investment opportunity dan ukuran perusahaan terhadap audit delay = The impact of investment opportunity and company size towards audit delay. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Perusahaan-perusahaan go public di Indonesia masih banyak yang kurang memperhatikan masalah ketepatan waktu dalam penerbitan laporan keuangan tahunan perusahaan. Oleh karena itu, penelitian ini dibuat bertujuan untuk melihat bukti empiris mengenai pengaruh-pengaruh yang mungkin menyebabkan terjadinya audit delay dalam perusahaan. Dua variabel yang akan dilihat pengaruhnya dengan audit delay adalah investment opportunity yang diukur dengan MBVE, MBVA, PPE dan ukuran perusahaan. Populasi dalam penelitian ini adalah laporan keuangan yang sudah di audit pada perusahaan sektor consumer staples dan healthcare yang terdaftar di S&P Global pada tahun 2017-2019.Penentuan sampel dilakukan dengan metode purposive sampling dengan jumlah sampel sebanyak 74 perusahaan selama periode 3 tahun pengamatan berturut-turut sehingga total sampel sebanyak 222. Data penelitian menggunakan STATA versi 15 dengan uji statistik deskriptif, analisis korelasi, uji asumsi klasik, analisis regresi linear berganda, dan uji hipotesis. Hasil dari penelitian yang telah diolah menunjukkan bahwa investment opportunity yang diproksikan degan MBVE, MBVA, PPE dan ukuran perusahaan tidak berpengaruh positif terhadap audit delay sehingga keempat hipotesis ditolak./ There are still many publicly traded companies in Indonesia that do not really pay attention to their punctuality in issuing the company annual finance reports. Therefore, this study is conducted with an objective to look for empirical evidence regarding the impacts that might cause an audit delay on the company. Two variables that will be affected by audit delay are investment opportunity as measured by MBVE, MBVA, PPE and company size. The population in this study were audited financial reports on companies in the consumer staple and healthcare sector listed on S&P Global in 2017-2019. The samples are determined using the purposive sampling method with the number of samples from 74 companies during the three-year period observation in a row so that the total samples become 222. The data in this study is collected using STATA version 15 with descriptive statistical test, correlation analysis, classical assumption test, double analysis linear regression, and hypothesis test. The result of this study that has been processed indicates that the that investment opportunity proxied by MBVE, MBVA, PPE and company size does not give positive impact towards audit delay so that the four hypotheses are rejected.

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