PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA 2021-2025

D, DARNILAH (2026) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA 2021-2025. S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

ABSTRAK DARNILAH. Pengaruh Profitabilitas, Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Sub Sektor Industri Dasar Dan Kimia Yang Terdaftar DI Bursa Efek Indonesia 2021-2025. (Dibawah bimbingan ibu Meti Zuliyana, SE., M.Si., Ak., CA., CSRS dan Dr. Firmansyah Arifin. SE. MM., Ak. CA..CSRS) Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan ukuran perusahaan terhadap audit delay pada perusahaan sub sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2025. Audit delay merupakan rentang waktu yang dibutuhkan sejak tanggal laporan keuangan hingga diterbitkannya laporan auditor independen. Profitabilitas diukur menggunakan Return on Assets (ROA), sedangkan ukuran perusahaan diukur berdasarkan total aset perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan sub sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia melalui website www.idx.co.id. Teknik pengambilan sampel menggunakan purposive sampling. Jumlah data yang digunakan dalam penelitian ini sebanyak 355 data observasi selama periode 2021–2025. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan bantuan program SPSS versi 26.0. Hasil penelitian secara simultan menunjukkan nilai signifikansi sebesar 0,000 < 0,05 yang berarti profitabilitas dan ukuran perusahaan secara bersama-sama berpengaruh signifikan terhadap audit delay. Hasil penelitian secara parsial menunjukkan bahwa profitabilitas memiliki nilai signifikansi sebesar 0,076 > 0,05 sehingga tidak berpengaruh terhadap audit delay, sedangkan ukuran perusahaan memiliki nilai signifikansi sebesar 0,000 < 0,05 sehingga berpengaruh signifikan terhadap audit delay pada perusahaan sub sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2021–2025. Berdasarkan nilai koefisien determinasi (R²) sebesar 0,049, profitabilitas dan ukuran perusahaan secara bersama-sama mampu menjelaskan audit delay sebesar 4,9%, sedangkan sisanya sebesar 95,1% dijelaskan oleh variabel lain di luar model penelitian. Penelitian ini menunjukkan bahwa ukuran perusahaan merupakan faktor yang lebih dominan dalam memengaruhi audit delay dibandingkan profitabilitas. Diharapkan pada penelitian selanjutnya dapat menambahkan variabel lain yang berpotensi memengaruhi audit delay, seperti solvabilitas, likuiditas, reputasi Kantor Akuntan Publik (KAP), kualitas audit, maupun kompleksitas operasi perusahaan sehingga diperoleh hasil penelitian yang lebih komprehensif. Kata Kunci : Profitabilitas, Ukuran Perusahaan, Audit Delay. xiv ABSTRACT DARNILAH. The Effect of Profitability and Firm Size on Audit Delay in Basic Industry and Chemical Sub-Sector Companies Listed on the Indonesia Stock Exchange (2021–2025). (Supervised by Mrs. Meti Zuliyana, S.E., M.Si., Ak., CA., CSRS and Dr. Firmansyah Arifin, S.E., M.M., Ak., CA., CSRS). This study aims to analyze the effect of profitability and firm size on audit delay in basic industry and chemical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2025. Audit delay is defined as the period of time required from the date of the financial statements until the issuance of the independent auditor’s report. Profitability is measured using Return on Assets (ROA), while firm size is measured based on the company’s total assets. 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 through the website www.idx.co.id. The sampling technique employed was purposive sampling. A total of 355 observation data were used during the 2021–2025 period. The analytical method applied was multiple linear regression analysis using SPSS version 26.0. The simultaneous test results indicate a significance value of 0.000 < 0.05, meaning that profitability and firm size jointly have a significant effect on audit delay. The partial test results show that profitability has a significance value of 0.076 > 0.05, indicating that it does not affect audit delay. Meanwhile, firm size has a significance value of 0.000 < 0.05, indicating that it has a significant effect on audit delay in basic industry and chemical sub-sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. Based on the coefficient of determination (R²) value of 0.049, profitability and firm size jointly explain 4.9% of the variation in audit delay, while the remaining 95.1% is explained by other variables outside the research model. This study demonstrates that firm size is a more dominant factor influencing audit delay than profitability. Future research is expected to include other variables that may affect audit delay, such as solvency, liquidity, Public Accounting Firm (KAP) reputation, audit quality, and the complexity of company operations, in order to obtain more comprehensive research results. Keywords : Profitability, Firm Size, Audit Delay

Item Type: Thesis (S-1)
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi > S1 Manajemen
Depositing User: Ny D DARNILAH
Date Deposited: 29 Jul 2026 06:12
Last Modified: 31 Jul 2026 02:35
URI: http://repository.univ-tridinanti.ac.id/id/eprint/11094

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