Pandapotan, Ronaldo (2016) PENGARUH TINGKAT SOLVABILITAS DAN OPINI AUDITOR TERHADAP AUDIT DELAY SERTA IMPLIKASINYA TERHADAP REAKSI INVESTOR PADA PERUSAHAAN PERTAMBANGAN YANG TERDAPAT DI BURSA EFEK INDONESIA. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini dilakukan untuk mengetahui: Pengaruh tingkat solvabilitas dan opini auditor terhadap audit delay dan pengaruh audit delay terhadap reaksi investor pada perusahaan pertambangan yang terdapat di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah deskriptif verifikatif. Analisis data yang digunakan menggunakan regresi data panel karena kondisi data yang digunakan bersifat lintas unit (cross section) yang terdiri dari 32 perusahaan pertambangan serta data runtut waktu (time series) dari tahun 2011-2014. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan perusahaan pertambangan yang dipublikasi di IDX.co.id dan harga saham yang dipublikasikan di finance.yahoo.com. Hasil pengujian hipotesis pada 32 perusahaan pertambangan yang dijadikan sampel menunjukan bahwa tingkat solvabilitas berpengaruh positif terhadap audit delay, opini auditor tidak berpengaruh terhadap audit delay dan audit delay berpengaruh negatif terhadap reaksi investor.;--- This study was conducted to determine the effect of Solvability and Auditor Opinion towards audit delay and to evaluate investor reaction of Audit Delay on the miningcompany that listing on the Indonesia Stock Exchange (IDX). The method used is descriptive verification. Data analysis used the pool data regression because the condition of the data used is cross section which is composed of 32mining companies as well as time series data from the year of 2011-2014. The data used is secondary data obtained from themining company financial statement that posted on IDX.co.id and stock prices published on finace.yahoo.com. The results of the study on 32 mining companies sampled showed that Solvability positive influence on audit delay, auditor opinion has not been influence on the audit delay and audit delay negative influence on investor reaction.
| Item Type: | Thesis (S1) |
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| Additional Information: | No.panggil : S PEA PAN p-2016; pembimbing : I.Budi S Purnomo. |
| Uncontrolled Keywords: | Tingkat Solvabilitas, Opini Auditor, Audit Delay, Reaksi Investor, Solvability, Auditor Opinion, Audit Delay, Investor Reaction. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Mr mhsinf 2017 |
| Date Deposited: | 12 Oct 2017 03:58 |
| Last Modified: | 12 Oct 2017 03:58 |
| URI: | http://repository.upi.edu/id/eprint/27238 |
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