Pengaruh leverage, profitabilitas dan ukuran perusahaan terhadap kualitas audit (studi empiris pada perusahaan manufaktur subsektor konsumsi yang terdaftar di BEI tahun 2017-2019) = The effect of leverage, profitability, and size firm on the audit quality (empirical study on manufacturing companies subsector consumer listed on the IDX 2017-2019)

Fatmalia, Mita (2021) Pengaruh leverage, profitabilitas dan ukuran perusahaan terhadap kualitas audit (studi empiris pada perusahaan manufaktur subsektor konsumsi yang terdaftar di BEI tahun 2017-2019) = The effect of leverage, profitability, and size firm on the audit quality (empirical study on manufacturing companies subsector consumer listed on the IDX 2017-2019). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh leverage, profitabilitas, dan ukuran perusahaan terhadap probabilitas perusahaan diaudit oleh KAP BIG-4 pada perusahaan manufaktur subsektor konsumsi yang terdaftar di BEI tahun 2017-2019. Data yang digunakan dalam penelitian ini adalah data kuantitatif. Peneliti menganalisis data dengan menggunakan model regresi logistik. Model ini digunakan karena variabel terikat dalam penelitian ini adalah variabel kategorik (variabel dikotomi). Populasi dalam penelitian ini diambil dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode 3 tahun terhitung mulai tahun dari 2017 hingga tahun 2019. Sampel ini diambil dengan menggunakan purposive sample yang terdiri dari 99 perusahaan manufaktur subsektor konsumen yang secara konsisten terdaftar di BEI pada tahun 2017-2019 dan memiliki keuntungan pada tahun tersebut. Hasil penelitian ini menunjukkan bahwa leverage berpengaruh negatif signifikan terhadap probabilitas perusahaan diaudit oleh Big Four KAP. Profitabilitas dan ukuran perusahaan berpengaruh positif terhadap probabilitas perusahaan diaudit oleh KAP Big Four. / The objective of this research is to test and analyze the effect of leverage, profitability, and firm size on the probability of the company being audited by the Big Four KAP in consumption subsector manufacturing companies listed on the IDX in 2017-2019. The data used in this research is quantitative data. The researcher analyzed the data using logistic regression. This model is used because the dependent variable in this study is a categorical variable (variable dichotomy). The population in this study was taken from manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a period of 3 years starting from 2017-2019. This sample was taken using a purposive sample consisting of 99 consumer subsector manufacturing companies that were consistently listed on the IDX in 2017-2019 and had profits that year. The results of this study indicate that leverage has a significant negative effect on the probability of companies being audited by Big Four KAP. Profitability and firm size have a positive effect on the probability of companies being audited by Big Four KAP.

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