Analisis Faktor Profitabilitas, Tingkat Solvabilitas, Kompleksitas Operasi Perusahaan Dan Opini Audit Terhadap Audit Delay (studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018)

Fakhri Rizqullah, Annisa Nurbaiti

Abstract

Abstrak: Audit Delay adalah peristiwa dalam perusahaan yang tidak tepat waktu dalam menyampaikan laporan keuangan auditan kepada pihak yang berkepentingan. Peraturan tersebut diatur dalam peraturan KEP346/BL/2011 yaitu maksimal di akhir bulan ke-3. Setelah itu, terdapat perubahan pada tahun 2017 sampai sekarang saat dikeluarkannya peraturan Otoritas Jasa Keuangan Nomor 29/PJOK.04/2016 mengenai batas waktu penyampaian laporan keuangan auditan perusahaan go public yaitu pada akhir bulan ke-4. Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Tingkat Solvabilitas, Kompleksitas Operasi Perusahaan dan Opini Audit terhadap Audit Delay pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015-2018 baik secara simultan maupun parsial. Metode penelitian yang dilakukan adalah kuantitatif. Teknik pengambilan sampel dengan purposive sampling dengan 39 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015-2018 sehingga di dapatkan sebanyak 156 unit sampel. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel menggunakan Software Eviews 10. Hasil penelitian menunjukan bahwa Profitabilitas, Tingkat Solvabilitas, Kompleksitas Operasi Perusahaan dan Opini Audit berpengaruh secara simultan terhadap Audit Delay. Secara parsial, Profitabilitas tidak berpengaruh signifikan terhadap Audit Delay, Tingkat Solvabilitas berpengaruh positif terhadap Audit Delay, Kompleksitas Operasi Perusahaan berpengaruh positif terhadap Audit Delay, Opini Audit berpengaruh negatif terhadap Audit Delay. Kata Kunci: Profitabilitas, Tingkat Solvabilitas, Kompleksitas Operasi Perusahaan, Opini Audit, Audit Delay Abstract: Audit Delay is an event in a company that is not timely in submitting audited financial statements to interested parties. The regulations governing the deadline for submitting audited financial statements are regulated in KEP-346 / BL / 2011, which is the maximum at the end of the 3rd month. After that, there were changes in 2017 until now when the Financial Services Authority Regulation No. 29 / PJOK.04 / 2016 was issued regarding the deadline for submitting audited financial statements of companies going public at the end of the 4th month. This study aims to determine the effect of Profitability, Solvency Level, Complexity of Company Operations and Audit Opinion on Audit Delay on mining sector companies listed on the Indonesia Stock Exchange for the period of 2015-2018 both simultaneously and partially. The research method used is quantitative. The sampling technique is purposive sampling with 39 mining sector companies listed on the Indonesia Stock Exchange in the 2015-2018 period so that the total sample units conducted in this study were 156 sample units. Data analysis method used in this research is panel data regression analysis using Software Eviews 10. The results showed that Profitability, Solvency Level, Complexity of Company Operations and Audit Opinion simultaneously influence the Audit Delay. Partially, Profitability has no significant effect on Audit Delay, Solvency Level has a positive effect on Audit Delay, The Complexity of Company Operations has a positive effect on Audit Delay, Audit Opinion has a negative effect on Audit Delay. Key Words: Profitability, Solvency Level, Complexity of Company Operations, Audit Opinion, Audit Delay

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