Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di BEI - UDiNus Repository
DAFTAR ISI
Halaman
Halaman Judul ......................................................................................................
i
Halaman Pernyataan Keaslian Skripsi .................................................................
ii
Halaman Pengesahan Skripsi ................................................................................
iii
Halaman Pengesahan Kelulusan Skripsi ..............................................................
iv
Motto Dan Persembahan .......................................................................................
v
Abstraksi ..............................................................................................................
vi
Abstract .................................................................................................................
vii
Kata Pengantar ......................................................................................................
viii
Halaman Daftar Isi ................................................................................................
x
Halaman Daftar Tabel ...........................................................................................
xii
Halaman Daftar Gambar .......................................................................................
xiii
BAB I PENDAHULUAN
1.1.
Latar Belakang .............................................................................
1
1.2.
Rumusan Masalah........................................................................
5
1.3.
Tujuan Penelitian .........................................................................
6
1.4.
Manfaat Penelitian .......................................................................
6
1.5.
Sistematika Penulisan ..................................................................
8
BAB II TINJAUAN PUSTAKA
2.1.
2.2.
Landasan Teori ............................................................................
9
2.1.1.
Signalling Theory ...........................................................
9
2.1.2.
Teori Keagenan ..............................................................
10
2.1.3.
Auditing .........................................................................
11
2.1.4.
Standar Auditing ............................................................
13
2.1.5.
Audit delay .....................................................................
14
2.1.6.
Laporan Auditing ...........................................................
16
2.1.7.
Faktor-Faktor yang MempengaruhiAudit delay .............
17
Penelitian Terdahulu ....................................................................
21
2.3.
Hipotesis ......................................................................................
23
2.4.
Kerangka Konseptual ..................................................................
26
BAB III METODE PENELITIAN
3.1.
Variabel Penelitian dan Definisi Operasional Variabel ..............
27
3.2.
Populasi dan Sampel ....................................................................
28
3.3.
Jenis dan sumber data ..................................................................
29
3.4.
Metode Pengumpulan Data .........................................................
29
3.5.
Metode Analisis Data ..................................................................
30
BAB IV ANALISIS DATA DAN PEMBAHASAN
4.1.
Sampel Penelitian ........................................................................
35
4.2.
Statistik Deskriptif .......................................................................
36
4.3.
Uji Asumsi Klasik .......................................................................
37
4.4.
Hasil Analisis Regresi Linear Berganda ......................................
41
4.5.
Pengujian Model ..........................................................................
43
4.6.
Pembahasan .................................................................................
45
BAB V PENUTUP
5.1.
Kesimpulan ................................................................................
49
5.2.
Saran .........................................................................................
49
DAFTAR PUSTAKA
LAMPIRAN-LAMPIRAN
ii
DAFTAR TABEL
Tabel2.1
Penelitian Terdahulu ..........................................................................
21
Tabel 3.1 Definisi Konsep, Operasional dan Pengukuran Variabel ...................
27
Tabel4.1
Seleksi Sampel ...................................................................................
35
Tabel 4.2 Deskriptif Statistik Variabel Penelitian ..............................................
36
Tabel 4.3 Uji Normalitas ....................................................................................
38
Tabel 4.4 UjiNormalitas (Data Normal).............................................................
39
Tabel 4.5 Uji Multikoliniaritas ...........................................................................
40
Tabel 4.6 Uji Autokorelasi .................................................................................
40
Tabel 4.7 Hasil Uji Glejser .................................................................................
41
Tabel 4.8 Hasil Pengujian Model Regresi ..........................................................
42
Tabel 4.9 Uji F....................................................................................................
43
Tabel 4.10 Koefisien Determinasi Model ............................................................
45
iii
DAFTAR GAMBAR
Gambar2.1 Skema Kerangka Pemikiran ...............................................................
iv
26
Halaman
Halaman Judul ......................................................................................................
i
Halaman Pernyataan Keaslian Skripsi .................................................................
ii
Halaman Pengesahan Skripsi ................................................................................
iii
Halaman Pengesahan Kelulusan Skripsi ..............................................................
iv
Motto Dan Persembahan .......................................................................................
v
Abstraksi ..............................................................................................................
vi
Abstract .................................................................................................................
vii
Kata Pengantar ......................................................................................................
viii
Halaman Daftar Isi ................................................................................................
x
Halaman Daftar Tabel ...........................................................................................
xii
Halaman Daftar Gambar .......................................................................................
xiii
BAB I PENDAHULUAN
1.1.
Latar Belakang .............................................................................
1
1.2.
Rumusan Masalah........................................................................
5
1.3.
Tujuan Penelitian .........................................................................
6
1.4.
Manfaat Penelitian .......................................................................
6
1.5.
Sistematika Penulisan ..................................................................
8
BAB II TINJAUAN PUSTAKA
2.1.
2.2.
Landasan Teori ............................................................................
9
2.1.1.
Signalling Theory ...........................................................
9
2.1.2.
Teori Keagenan ..............................................................
10
2.1.3.
Auditing .........................................................................
11
2.1.4.
Standar Auditing ............................................................
13
2.1.5.
Audit delay .....................................................................
14
2.1.6.
Laporan Auditing ...........................................................
16
2.1.7.
Faktor-Faktor yang MempengaruhiAudit delay .............
17
Penelitian Terdahulu ....................................................................
21
2.3.
Hipotesis ......................................................................................
23
2.4.
Kerangka Konseptual ..................................................................
26
BAB III METODE PENELITIAN
3.1.
Variabel Penelitian dan Definisi Operasional Variabel ..............
27
3.2.
Populasi dan Sampel ....................................................................
28
3.3.
Jenis dan sumber data ..................................................................
29
3.4.
Metode Pengumpulan Data .........................................................
29
3.5.
Metode Analisis Data ..................................................................
30
BAB IV ANALISIS DATA DAN PEMBAHASAN
4.1.
Sampel Penelitian ........................................................................
35
4.2.
Statistik Deskriptif .......................................................................
36
4.3.
Uji Asumsi Klasik .......................................................................
37
4.4.
Hasil Analisis Regresi Linear Berganda ......................................
41
4.5.
Pengujian Model ..........................................................................
43
4.6.
Pembahasan .................................................................................
45
BAB V PENUTUP
5.1.
Kesimpulan ................................................................................
49
5.2.
Saran .........................................................................................
49
DAFTAR PUSTAKA
LAMPIRAN-LAMPIRAN
ii
DAFTAR TABEL
Tabel2.1
Penelitian Terdahulu ..........................................................................
21
Tabel 3.1 Definisi Konsep, Operasional dan Pengukuran Variabel ...................
27
Tabel4.1
Seleksi Sampel ...................................................................................
35
Tabel 4.2 Deskriptif Statistik Variabel Penelitian ..............................................
36
Tabel 4.3 Uji Normalitas ....................................................................................
38
Tabel 4.4 UjiNormalitas (Data Normal).............................................................
39
Tabel 4.5 Uji Multikoliniaritas ...........................................................................
40
Tabel 4.6 Uji Autokorelasi .................................................................................
40
Tabel 4.7 Hasil Uji Glejser .................................................................................
41
Tabel 4.8 Hasil Pengujian Model Regresi ..........................................................
42
Tabel 4.9 Uji F....................................................................................................
43
Tabel 4.10 Koefisien Determinasi Model ............................................................
45
iii
DAFTAR GAMBAR
Gambar2.1 Skema Kerangka Pemikiran ...............................................................
iv
26