Pengaruh Pertumbuhan Penjualan, EPS, DPR dan Opini Audit Terhadap Pelaporan Keuangan di Audit (Studi Empiris pada Perusahaan Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2017 - 2020)

Nadeak, Kevin Nehemia (2021) Pengaruh Pertumbuhan Penjualan, EPS, DPR dan Opini Audit Terhadap Pelaporan Keuangan di Audit (Studi Empiris pada Perusahaan Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2017 - 2020). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian skripsi ini bermaksud untuk dapat memahami dampak dari pertumbuhan penjualan, eps, dpr dan opini audit terhadap pelaporan keuangan di audit. Statistik yang digunakan didalam penelitian ini yakni metode purposive sampling melambangkan metode dalam pengambilan suatu sampel berdasarkan keperluan penelitian ini sendiri yang dimana setiap unit atau individu yang digunakan dari populasi dipilih dengan sengaja berlandaskan pertimbangan serta kriteria tertentu. Kemudian populasi tersebut diuji dan dianalisa dengan SPSS 25.00 melalui uji analisis statistic deskriptif, uji asumsi klasik, uji normalitas, uji multikolonieritas, uji autokorelasi, uji heteroskedastitas, uji analisis regresi berganda, uji hipotesis. Diketahui jika nilai Sig. adalah 0,000. Karena Sig. 0,000 < 0,05, dapat disimpulkan bahwa semua variabel bebas, yaitu Pertumbuhan Penjualan, EPS, DPR, Opini Audit secara simultan berpengaruh signifikan terhadap Lamanya Terbit Laporan Keuangan. Diketahui nilai probabilitas (Sig.) dari Pertumbuhan Penjualan yakni 0,003 < 0,05 maka variabel profitabilitas berpengaruh signifikan (secara statistika) terhadap Pelaporan Keuangan di Audit pada tingkat signifikansi 5 persen. Diketahui nilai probabilitas (Sig.) dari EPS yakni 0,062 > 0,05 maka variabel EPS tidak berpengaruh signifikan (secara statistika) terhadap Pelaporan Keuangan di Audit pada tingkat signifikansi 5 persen. Diketahui nilai probabilitas (Sig.) dari DPR yakni 0,003 < 0,05 maka variabel DPR berpengaruh signifikan (secara statistika) terhadap Pelaporan Keuangan di Audit pada tingkat signifikansi 5 persen. Kata kunci: pertumbuhan penjualan, eps, dpr, opini audit, pelaporan keuangan diaudit./ This thesis research intends to understand the impact of sales growth, eps, DPR and audit opinion on financial reporting in audits. The statistic used in this study is the purposive sampling method, which represents the method in taking a sample based on the needs of this study, where each unit or individual used from the population is chosen intentionally based on certain considerations and criteria. Then the population was tested and analyzed with SPSS 25.00 through descriptive statistical analysis test, classical assumption test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple regression analysis test, hypothesis testing. It is known that the value of Sig. is 0.000. Because Sig. 0.000 < 0.05, it can be concluded that all independent variables, namely Sales Growth, EPS, DPR, Audit Opinion simultaneously have a significant effect on the Length of Issuance of Financial Statements. It is known that the probability value (Sig.) of Sales Growth is 0.003 <0.05, then the profitability variable has a significant (statistically) effect on Financial Reporting in Audit at a significance level of 5 percent. It is known that the probability value (Sig.) of EPS is 0.062 > 0.05, so the EPS variable has no significant effect (statistically) on Financial Reporting in Audit at a significance level of 5 percent. It is known that the probability value (Sig.) of the DPR is 0.003 < 0.05, then the DPR variable has a significant (statistically) effect on Financial Reporting in Audit at a significance level of 5 percent. Keywords: sales growth, eps, DPR, audit opinion, audited financial reporting.

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