PENGARUH STRUKTUR KEPEMILIKAN DAN PROFITABILITAS TERHADAP AUDIT DELAY PADA PERUSAHAAN SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA

DESVIRA, RANI (2026) PENGARUH STRUKTUR KEPEMILIKAN DAN PROFITABILITAS TERHADAP AUDIT DELAY PADA PERUSAHAAN SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA. S-1 thesis, 021008 Universitas Tridinanti.

	Text (Bab 1) RANI BAB 1_compressed.pdf - Published Version Download (409kB)
	Text (Bab 2) RANI BAB 2.pdf - Published Version Restricted to Repository staff only Download (394kB) | Request a copy
	Text (Bab 3) RANI BAB 3.pdf - Published Version Restricted to Repository staff only Download (844kB) | Request a copy
	Text (Bab 4) RANI BAB 4.pdf - Published Version Restricted to Repository staff only Download (799kB) | Request a copy
	Text (Bab 5) RANI BAB 5.pdf - Published Version Restricted to Repository staff only Download (161kB) | Request a copy

Abstract

ABSTRAK RANI DESVIRA. Pengaruh Struktur Kepemilikan dan Profitabilitas terhadap Audit Delay Pada Perusahaan Sub-sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia. (Dibawah Bimbingan Bapak Rizal Effendi, S.E., M.Si. dan Ibu Aida Rakhmawati, S.S.T., MA) Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Struktur Kepemilikan dan Profitabilitas secara parsial maupun simultan terhadap Audit Delay pada perusahaan sub sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2025. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan sub sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2021–2025 melalui situs resmi Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 22 perusahaan dengan 110 observasi. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan bantuan program IBM SPSS Statistics versi 26. Hasil penelitian menunjukkan bahwa secara simultan Struktur Kepemilikan dan Profitabilitas berpengaruh signifikan terhadap Audit Delay dengan nilai signifikansi sebesar 0,000 < 0,05. Secara parsial, Struktur Kepemilikan berpengaruh negatif dan signifikan terhadap Audit Delay dengan nilai t hitung sebesar -3,027 dan nilai signifikansi sebesar 0,003, sedangkan Profitabilitas berpengaruh negatif dan signifikan terhadap Audit Delay dengan nilai t hitung sebesar -6,136 dan nilai signifikansi sebesar 0,000. Nilai Adjusted R Square sebesar 0,329 menunjukkan bahwa kedua variabel independen mampu menjelaskan variasi Audit Delay sebesar 32,9%, sedangkan 67,1% sisanya dipengaruhi oleh variabel lain di luar penelitian ini. Penelitian selanjutnya disarankan untuk menambahkan variabel lain yang diduga memengaruhi Audit Delay, memperluas objek penelitian, serta memperpanjang periode pengamatan agar memperoleh hasil yang lebih komprehensif. Kata Kunci: Struktur Kepemilikan, Profitabilitas, Audit Delay xvi ABSTRACT RANI DESVIRA. The Influence of Ownership Structure and Profitability on Audit Delay in Basic Industry and Chemical Sub-Sector Companies Listed on the Indonesia Stock Exchange. (Supervised by Mr. Rizal Effendi, S.E., M.Si. and Mrs. Aida Rakhmawati, S.S.T., M.A.) This study aims to determine and analyze the partial and simultaneous effects of Ownership Structure and Profitability on Audit Delay in Basic Industry and Chemical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The data used in this study are secondary data obtained from the annual financial statements of Basic Industry and Chemical sub-sector companies listed on the Indonesia Stock Exchange for the 2021–2025 period through the official website of the Indonesia Stock Exchange. The sampling technique used was purposive sampling, resulting in a sample of 22 companies with a total of 110 observations. The data were analyzed using multiple linear regression analysis with the assistance of IBM SPSS Statistics Version 26. The results of the study indicate that Ownership Structure and Profitability simultaneously have a significant effect on Audit Delay, with a significance value of 0.000 < 0.05. Partially, Ownership Structure has a negative and significant effect on Audit Delay, with a t-value of -3.027 and a significance value of 0.003. Meanwhile, Profitability also has a negative and significant effect on Audit Delay, with a t-value of -6.136 and a significance value of 0.000. The Adjusted R Square value of 0.329 indicates that the two independent variables explain 32.9% of the variation in Audit Delay, while the remaining 67.1% is explained by other variables not included in this study. Future researchers are recommended to include additional variables that may influence Audit Delay, expand the research object, and extend the observation period in order to obtain more comprehensive results. Keywords: Ownership Structure, Profitability, Audit Delay

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Ny RANI DESVIRA
Date Deposited:	24 Aug 2026 02:39
Last Modified:	24 Aug 2026 02:39
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/11476

Actions (login required)

View Item