PENGARUH UKURAN PERUSAHAAN, OPINI AUDITOR TERHADAP AUDIT DELAY

Abstract

Abstract

This study aims to examine the effect of firm size, profitability and auditor's opinion on audit delay. The sampling technique used was purposive sampling. The data collected is secondary data. Prior to data analysis, prerequisite analysis tests were carried out which included normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests. The data analysis technique used is multiple linear regression analysis. Based on the X1 t test, it can be seen that the size of the company is 0.014 which is smaller than 0.05. It can be concluded that company size has a significant effect on audit delay, then H1 is accepted. Based on the X2 t test, it is known that the audit opinion is 0.013 which is less than 0.05. It can be concluded that audit opinion has a significant effect on audit delay, then H2 is accepted.

Keywords: Company Size, Profitability, Auditor Opinion, Audit Delay

Abstrak

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas dan opini auditor terhadap audit delay. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data yang dikumpulkan merupakan data sekunder. Sebelum dilakukan analisis data terlebih dahulu diadakan pengujian prasyarat analisis yang meliputi uji normalitas, uji multikolinieritas, uji heteroskedastisitas dan uji autokorelasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda.   Berdasarkan uji t X1 dapat diketahui bahwa ukuran perusahaan sebesar 0.014 lebih kecil dari 0.05.  Hal ini dapat disimpulkan bahwa ukuran perusahaan berpengaruh signifikan terhadap audit delay, maka H1diterima. Berdasarkan uji t X2 diketahui bahwa opini audit sebesar 0.013  lebih  kecil  dari  0.05. Hal  ini  dapat  disimpulkan  bahwa  opini audit berpengaruh signifikan terhadap audit delay, maka H2 diterima.

Kata kunci: Ukuran Perusahaan, Profitabilitas, Opini Auditor, Audit Delay