PENGARUH TINGKAT PROFITABILITAS, OPINI AUDITOR, DAN SOLVABILITAS TERHADAP AUDIT DELAY (Studi Kasus Pada Perusahaan-Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII) Periode 2012-2015)

SINTHA KUSUMA DEWI, NIM.13820122 (2017) PENGARUH TINGKAT PROFITABILITAS, OPINI AUDITOR, DAN SOLVABILITAS TERHADAP AUDIT DELAY (Studi Kasus Pada Perusahaan-Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII) Periode 2012-2015). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

One of the qualitative characteristics attribute og financial its manifestation can be seen from the timeliness of reporting. Timeliness could be judging from the audit delay, which is the length of time from company fiscal year end to the date of auditor’s report.This research piposed to empiricaly examined the influence of leve; of profitability, auditor opinion, and solvency toward audit de;ay of companies listed in Jakarta Islamic Index (JII) fpr the period 2012-2015. This research is a comparative casual approach de facto ex post. The population of this research are companies listed on the Jakarta Islamic Index (JII) for the period 2012-2015. The sampling technique was conducted by purposive sampling method that results in 60 companies during the years 2012-2015. Data used are secondary data, such as 15 financial statements of companies listed Jakarta Islamic Index (JII) period 2012-2015. This research was conducted with panel data regression model that describes the effect of the level of profitability, the auditor's opinion, and the solvency of the audit delay. The results showed that (1) the level of profitability does not affect the audit delay, proven regression coefficient =-0,086943, Significant value (0.6999> 0.05). (2) The auditor's opinion has no effect on audit delay, proven regression coefficient =-5,445555, Significant value (0.0036>0.05), (3) the solvency effect on audit delay, proven regression coefficient =0.150914, Significant value (0.0031<0,05). Simultaneous significance tests concluded that all independent variabel tegether influences the dependent variable. Parameter significance tets the are 2of 3 factors that influence audit delay is auditor opinion and solvency.

Item Type: Thesis (Skripsi)
Additional Information / Pembimbing: Dr. Misnen Ardiansyah, SE., M.Si., Ak., CA
Uncontrolled Keywords: audit delay, level of profitability, auditor opinion dan solvency
Subjects: Perbankan Syariah
Divisions: Fakultas Ekonomi dan Bisnis Islam > Perbankan Syari'ah (S1)
Depositing User / Editor: Sugeng Hariyanto, SIP (sugeng.hariyanto@uin-suka.ac.id)
Date Deposited: 20 Oct 2017 15:50
Last Modified: 20 Oct 2017 15:50
URI: http://digilib.uin-suka.ac.id/id/eprint/27266

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