PENGARUH UKURAN PERUSAHAAN DAN SOLVABILITAS TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTAT YANG TERDAFTAR TAHUN 2020-2023 DI BEI)

Putri, Christina Yolanda (2024) PENGARUH UKURAN PERUSAHAAN DAN SOLVABILITAS TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTAT YANG TERDAFTAR TAHUN 2020-2023 DI BEI). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Studi ini memfokuskan perhatian pada hubungan antara ukuran entitas bisnis dan Dengan penekanan pada Penelitian ini mengkaji hubungan antara tingkat solvabilitas dan delay audit pada perusahaan properti dan real estate yang melantai di Bursa Efek Indonesia antara tahun 2020 dan 2023 untuk lebih memahami dampak ukuran perusahaan dan solvabilitas terhadap delay audit yang terjadi pada badan usaha di sektor properti dan real estate. Proses pemilihan sampel menggunakan purposive sampling, yaitu metodologi pengambilan sampel non-probabilitas yang menekankan pemilihan individu berdasarkan kriteria tertentu yang telah ditetapkan, sedangkan analisis regresi logistik digunakan untuk menguji hubungan antara variabel yang diteliti. Berdasarkan metode tersebut, Sebagai sampel, dipilih 55 bisnis di industri real estat dan properti. Pengujian statistik deskriptif dan pengujian regresi logistik digunakan untuk menilai data yang dikumpulkan, dimulai dengan, Mengevaluasi model secara keseluruhan, menguji kelayakannya, dan menentukan koefisien determinasi dan matriks klasifikasi model regresi sehingga dapat diperiksa sebagian menggunakan uji Wald dan bersamaan menggunakan uji Omnimbus. Temuan dan kesimpulan studi menunjukkan bahwa delay audit sebagian dipengaruhi oleh ukuran dan solvabilitas perusahaan. Hasil lain nya juga menunjukan bahwa secara bersamaan kedua variabel independent dapat mempengaruhi variabel dependen saat dilakukan uji simultan. Kata Kunci: Audit Delay, Ukuran Perusahaan, Solvabilitas, Perusahaan Properti, BEI, 2020-2023. / This study focuses on the relationship between the size of a business entity and With an emphasis on This study examines the relationship between the level of solvency and audit delay in property and real estate companies listed on the Indonesia Stock Exchange between 2020 and 2023 to better understand the impact of company size and solvency on audit delays that occur in business entities in the property and real estate sector. The sample selection process uses purposive sampling, which is a non-probability sampling methodology that emphasizes the selection of individuals based on certain predetermined criteria, while logistic regression analysis is used to test the relationship between the variables studied. Based on this method, 55 businesses in the real estate and property industry were selected as samples. Descriptive statistical testing and logistic regression testing were used to assess the data collected, starting with, Evaluating the overall model, testing its feasibility, and determining the coefficient of determination and classification matrix of the regression model so that it can be examined in part using the Wald test and simultaneously using the Omnimbus test. The findings and conclusions of the study indicate that audit delay is partly influenced by the size and solvency of the company. Other results also show that simultaneously both independent variables can affect the dependent variable when a simultaneous test is carried out. Keywords: Audit Delay, Firm size, Solvency, Property company, IDX, 2020-2023.

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