Analisis Pengaruh Faktor Internal Dan Eksternal Terhadap Audit Delay ( Studi Pada Perusahaan Yang Termasuk Ke Dalam Indeks Lq45 Tahun 2011-2016)

Meilia Irma Sari, Annisa Nurbaiti

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh Leverage, Likuiditas, Kompleksitas Operasi Perusahaan, Reputasi KAP dan Audit Tenure terhadap Audit Delay baik secara parsial maupun secara simultan. Objek penelitian ini adalah perusahaan yang masuk ke dalam Indeks LQ45 tahun 2011-2016. Penelitian ini tergolong ke dalam jenis penelitian deskriptif verikatif bersifat kausalitas. Data yang digunakan adalah data sekunder dan pemilihan sampel yang menggunakan purposive sampling didapatkan sebanyak 66 sampel perusahaan. Metode analisis data dari penelitian ini adalah analisis regresi data panel dengan menggunakan software Eviews versi 9. Hasil penelitian menunjukkan bahwa secara simultan Leverage, Likuiditas, Kompleksitas Operasi Perusahaan, Reputasi KAP dan Audit Tenure berpengaruh signifikan terhadap Audit Delay. Sedangkan secara parsial, Likuiditas dan Kompleksitas Operasi Perusahaan berpengaruh positif signifikan terhadap Audit Delay, Audit Tenure berpengaruh negative signifikan terhadap Audit Delay. Sedangkan Leverage tidak berpengaruh terhadap Audit Delay. Kata Kunci: Leverage, Likuiditas, Kompleksitas Operasi Perusahaan, Reputasi KAP, Audit Tenure dan Audit Delay. ABSTRACK This study aims to examine the effect of Leverage, Liquidity, Complexity of Company Operation, KAP Reputation and Tenure Audit to Delay Audit either partially or simultaneously. The object of this research is the company that entered into LQ45 Index year 2011-2016. This research belongs to the type of descriptive verification research is causality. The data used is secondary data and sample selection using purposive sampling obtained as many as 66 company samples. Data analysis method from this research is panel data regression analysis by using Eviews version 9 software. The results showed that simultaneously Leverage, Liquidity, Complexity of Company Operation, Reputation of KAP and Audit Tenure have significant influence to Audit Delay. While partially, Liquidity and Complexity of Company Operation have a significant positive effect to Audit Delay, Audit Tenure has significant negative effect to Audit Delay. While Leverage has no effect on Audit Delay. Keywords: Leverage, Liquidity, Complexity of Company Operation, KAP Reputation, Tenure Audit and Audit Delay. Keywords: Leverage, Liquidity, Complexity of Company Operation, KAP Reputation, Tenure Audit and Audit Delay

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