PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, PROFITABILITAS, KOMITE AUDIT, OPINI AUDITOR TERHADAP AUDIT DELAY (SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2018 )

Nesya Nopia, Mohamad Zulman Hakim

Abstract


Abstrak

Semakin berkembangnya suatu perusahaan lebih mengindikasikan permintaan audit laporan yang tinggi. Laporan keuangan yang baik tentu saja mempunyai daya tarik yang dapat meningkatkan pasar saham. Dilakukannya penelitian ini bertujuan agar mengetahui apakah pengaruh ukuran perusahaan, solvabilitas, profitabilitas, komite audit, opini auditor terhadap audit delay pada perusaahan di sektor property dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2018. Metode yang digunakan dalam penelitian ini adalah purposive sampling dimana metode ini mengkhusukan beberapa kriteria yang digunakan dalam penelitian.

Kata Kunci: Audit Delay, Opini Auditor, Komite Audit, Profitabilitas, Solvabilitas, dan Ukuran Perusahaan

Abstract

The more a company develops, the morehigh demand for audit reports. A good financial report certainly has an appeal that can improve the stock market. Related to this research is research on solvency, profitability, audit audit, auditor's opinion on audit of company delays in the property and real estate sector which are listed on the Indonesia Stock Exchange in 2017-2018. The method used in this study is purposive sampling where this method focuses on some of the suggestions used in research.

Keywords: Audit Delay, Auditor Opinion, Audit Committee,  Profitability,  Solvency,  and  firm Size


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DOI: http://dx.doi.org/10.31000/dinamika.v5i2.10195

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