Pengaruh Ukuran Perusahaan Terhadap Audit Delay (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015).

Authors

  • Dudi Badruzaman STAI Sabili Bandung
  • Nuraeni Nuraeni STAI Sabili Bandung

DOI:

https://doi.org/10.33506/sl.v8i1.381

Keywords:

Company Size, Audit Delay

Abstract

Abstrak

Penelitian ini difokuskan pada Pengaruh Ukuran Perusahaan terhadap Audit Delay (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015). Penelitian ini bertujuanuntuk meneliti kembali 1) Ukuran perusahaan pada perusahaan pertambangan yang terdaftar di BEI pada tahun 2015. 2) Audit delay pada perusahaan pertambangan yang terdaftar di BEI pada tahun 2015. 3) Pengaruh ukuran perusahaan terhadap audit delay pada perusahaan pertambangan yang terdaftar di BEI pada tahun 2015. Populasi dalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada Tahun 2015 yaitu sebanyak 41 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan sampling purposive. Berdasarkan kriteria yang telah ditentukan, maka menghasilkan sampel sebanyak 10 perusahaan pertambangan. Metode yang digunakan dalam penelitian ini yaitu metode deskriptif dengan pendekatan kuantitatif. Sumber data dalam penelitian ini adalah data sekunder. Sedangkan untuk menganalisis data yang diperoleh digunakan Analisis Regresi Linier Sederhana, Analisis Koefisien Korelasi, Koefisien Determinasi, Uji Hipotesis (Uji Signifikansi atau Uji t) dan Uji Kecocokan Model (Uji F). Hasil dari penelitian dan pengolahan data menunjukan bahwa ukuran perusahaan berpengaruh negatif terhadap audit delay pada perusahaan pertambangan yang terdaftar di BEI Tahun 2015. Artinya semakin besar ukuran perusahaan maka audit delay akan semakin cepat. Berarti perusahaan akan tepat waktu dalam penyampaian laporan keuangannya. Dan sebaliknya semakin kecil ukuran perusahaan maka audit delay akan semakin lama.

 

Kata Kunci : Ukuran Perusahaan dan Audit Delay

 

 

Abstrack

This research is focused on the Effect of Company Size on Audit Delay (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange in 2015). This study aims to re-examine 1) The size of the company in a mining company listed on the Indonesian Stock Exchange in 2015. 2) Audit delay on mining companies listed on the IDX in 2015. 3) The effect of company size on audit delay on mining companies registered in IDX in 2015. The population in this study were all mining companies listed on the Indonesia Stock Exchange in 2015, which were 41 companies. The sampling technique in this study used purposive sampling. Based on predetermined criteria, it produces a sample of 10 mining companies. The method used in this study is descriptive method with a quantitative approach. The data source in this study is secondary data. Whereas to analyze the data obtained used Simple Linear Regression Analysis, Correlation Coefficient Analysis, Determination Coefficient, Hypothesis Test (Significance Test or t Test) and Model Suitability Test (Test F). The results of research and data processing show that the size of the company negatively affects audit delay in mining companies listed on the Indonesian Stock Exchange in 2015. This means that the larger the size of the company, the audit delay will be faster. Means the company will be on time in submitting its financial statements. And conversely the smaller the size of the company, the longer the audit delay will be.

 

References

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Published

2019-02-04

How to Cite

Badruzaman, D., & Nuraeni, N. (2019). Pengaruh Ukuran Perusahaan Terhadap Audit Delay (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015). SENTRALISASI, 8(1), 43–56. https://doi.org/10.33506/sl.v8i1.381

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Vol. 8 No. 1 (2019): Sentralisasi

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