Analisis Pengaruh Profitabilitas, Likuiditas, Solvabilitas dan Ukuran Perusahaan terhadap Audit Delay (Perusahaan Batubara yang Terdaftar di Bursa Efek Indonesia Periode 2016–2020)

Sofyan, Riski (2021) Analisis Pengaruh Profitabilitas, Likuiditas, Solvabilitas dan Ukuran Perusahaan terhadap Audit Delay (Perusahaan Batubara yang Terdaftar di Bursa Efek Indonesia Periode 2016–2020). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Profitabilitas,Likuiditas, Solvabilitas dan Ukuran Perusahaan terhadap audit delay dengan objek penelitian pada perusahaan tambang batubara yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2020. Penelitian ini menggunakan total 100 sampel perusahaan tambang batubara dengan sample dipilih menggunakan purposive sampling. Metode analisis yang digunakan adalah analisis regresi liniar berganda. Hasil menunjukan bahwa profitabilitas berpengaruh negatif terhadap audit delay pada perusahaan tambang batubara yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020, Hasil pengujian analisis regresi linear berganda menunjukan bahwa Likuiditas terbukti tidak berpengaruh negatif terhadap audit delay pada perusahaan tambang batubara yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020, hasil pengujian analisis regresi linear berganda menunjukan bahwa Solvabilitas tidak berpengaruh positif terhadap audit delay pada perusahaan tambang batubara yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020 dan Hasil pengujian analisis regresi linear berganda menunjukan bahwa Ukuran Perusahaan berpengaruh negatif terhadap audit delay pada perusahaan tambang batubara yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Kata kunci : audit delay, profitabilitas, likuiditas, solvabilitas, ukuran perusahaan / This study aims to examine the effect of Profitability, Liquidity, Solvency and Firm Size on audit delay with the object of research being coal mining companies listed on the Indonesia Stock Exchange in 2016-2020. This study used a total of 100 samples of coal mining companies with the sample selected using purposive sampling. The analytical method used is multiple linear regression analysis. The results show that profitability has a negative effect on audit delay in coal mining companies listed on the Indonesia Stock Exchange (IDX) in 2016- 2020. The test results of multiple linear regression analysis show that liquidity has no negative effect on audit delay in coal mining companies listed on the Indonesian Stock Exchange. Indonesia Stock Exchange (IDX) 2016-2020, the test results of multiple linear regression analysis show that solvency has no positive effect on audit delay in coal mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 and test results of multiple linear regression analysis shows that Company Size has a negative effect on audit delay in coal mining companies listed on the Indonesia Stock Exchange in 2016-2020.

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