Text

PENGARUH PROFITABILITAS DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP AUDIT DELAY (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2017)

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE EFFECT OF PROFITABILITY AND SIZE OF PUBLIC ACCOUNTING FIRM ON DELAY AUDITS (CASE STUDY IN PHARMACEUTICAL SUBSECTOR MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2010-2017 PERIOD) Written by: Gamaliel Kevin Winarno NIM: 1432015 This research was conducted with the aim to determine whether there is an influence of profitability and the size of the public accounting firm on audit delay. Profitability is measured using the ratio of Return on Assets (ROA), the size of the public accounting firm uses dummy variables and is measured using a nominal scale, where the audited company Big KAP is given a value of 1, and non-Big Four is given a value of 0, and audit delay is measured by use the number of days of the period between the closing date of the financial year and the date of signing the independent auditor's report (Subekti in Setiawan (2013). The research was carried out in the pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2010-2017. sampling, and obtained as many as 56 samples studied from 7 companies.This study uses secondary data, namely from the company's financial statements.The results of this study indicate that: (1) Profitability in pharmaceutical sub-sector manufacturing companies in the period 2010-2017 shows that values tend to fluctuate , (2) Size of a public accounting firm show that manufacturing companies in the pharmaceutical subsector for the period of 2010-2017 that use 3 Big Four KAPs, while pharmaceutical manufacturing sub-sector companies for the period 2010-2017 that use non-Big Four KAPs are 4 companies, (3) pharmaceutical sub-sector manufacturing companies no one registered on the IDX in the period 2010-2017 experienced audit delay, (4) the results of descriptive statistics showed that profitability did not have a significant effect on audit delay, (5) the results of significant tests showed that the variable size of public accounting firms did not have a significant effect on audit delay, (6) significant test results show that the profitability and size of the public accounting firm simultaneously do not have a significant effect on audit delay. Keywords: Profitability, Size of the Public Accounting Firm, Audit Delay.