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x DAFTAR ISI HALAMAN JUDUL........................................................................................... i HALAMAN PERSETUJUAN............................................................................ ii HALAMAN PENGESAHAN............................................................................. ii PERNYATAAN KEASLIAN............................................................................. iii HALAMAN MOTTO DAN PERSEMBAHAN................................................. iv ABSTRAKSI ...................................................................................................... v ABSTRACT ........................................................................................................ vi KATA PENGANTAR ........................................................................................ viii DAFTAR ISI ....................................................................................................... x DAFTAR TABEL ............................................................................................... xiv DAFTAR GAMBAR .......................................................................................... xv BAB 1 PENDAHULUAN ................................................................................. 1 1.1 Latar Belakang Masalah.............................................................. 1 1.2 Perumusan Masalah .................................................................... 6 1.3 Tujuan Penelitian ........................................................................ 8 1.4 Manfaat Penelitian ...................................................................... 9 BAB II TINJAUAN PUSTAKA .................................................................. 10 2.1 LandasanTeori ............................................................................. 12 2.1.1 Teori Agensi ..................................................................... 12

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  • x

    DAFTAR ISI

    HALAMAN JUDUL........................................................................................... i

    HALAMAN PERSETUJUAN............................................................................ ii

    HALAMAN PENGESAHAN............................................................................. ii

    PERNYATAAN KEASLIAN............................................................................. iii

    HALAMAN MOTTO DAN PERSEMBAHAN................................................. iv

    ABSTRAKSI ...................................................................................................... v

    ABSTRACT........................................................................................................ vi

    KATA PENGANTAR ........................................................................................ viii

    DAFTAR ISI....................................................................................................... x

    DAFTAR TABEL............................................................................................... xiv

    DAFTAR GAMBAR .......................................................................................... xv

    BAB 1 PENDAHULUAN ................................................................................. 1

    1.1 Latar Belakang Masalah.............................................................. 1

    1.2 Perumusan Masalah .................................................................... 6

    1.3 Tujuan Penelitian ........................................................................ 8

    1.4 Manfaat Penelitian ...................................................................... 9

    BAB II TINJAUAN PUSTAKA .................................................................. 10

    2.1 LandasanTeori............................................................................. 12

    2.1.1 Teori Agensi ..................................................................... 12

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    2.1.2 Laporan Keuangan ........................................................... 13

    2.1.3 Tujuan Laporan Keuangan .............................................. 14

    2.1.4 Manfaat Rasio Keuangan.................................................. 16

    2.1.5 Karakteristik Kualitatif Laporan Keuangan ..................... 20

    2.1.6 Ketepatan Waktu Pelaporan Keuangan ............................ 22

    2.1.7 Ukuran Perusahaan .......................................................... 24

    2.1.8 Solvabilitas ....................................................................... 25

    2.1.9 Kualitas Audit................................................................... 26

    2.1.10 Laba Rugi Operasi ......................................................... 27

    2.1.11 Opini Audit ..................................................................... 28

    2.1.12 Kepemilikan Publik ........................................................ 31

    2.2 Penelitian Terdahulu ................................................................... 31

    2.3 Kerangka Pemikiran Teoritis ...................................................... 34

    2.4 Hipotesis ..................................................................................... 35

    2.4.1 Pengaruh Size Terhadap Audit Delay................................ 35

    2.4.2 Pengaruh Solvabilitas Terhadap Audit Delay.................... 35

    2.4.3 Pengaruh Kualitas Audit Terhadap Audit Delay ............... 36

    2.4.4 Pengaruh Laba Rugi Terhadap Audit Delay ...................... 37

    2.4.5 Pengaruh Opini Audit Terhadap Audit Delay.................... 37

    2.4.5 Pengaruh Kepemilikan Publik Terhadap Audit Delay....... 38

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    BAB III Metode Penelitian .............................................................................. 39

    3.1 Jenis Penelitian ......................................................................... 39

    3.2 Populasi dan Penentuan Sampel ............................................... 39

    3.3 Sumber Data ............................................................................. 40

    3.4 Metode Pengumpulan Data ...................................................... 40

    3.5 Definisi Operasional Variabel dan Pengukuran Variabel......... 41

    3.5.1 Variabel Dependen .......................................................... 41

    3.5.2 Variabel Independen........................................................ 41

    3.6 Metode Analisis Data ............................................................... 43

    3.6.1 Statistik Deskriptif........................................................... 43

    3.6.2 Uji Normalitas ................................................................. 43

    3.6.3 Uji Asumsi Klasik .......................................................... 44

    3.6.4 Multikolinieritas .............................................................. 44

    3.6.5 Autokolerasi..................................................................... 45

    3.6.6 Heteroskedastisitas .......................................................... 45

    3.6.7 Analisis Regresi Linier Berganda.................................... 46

    3.6.8 Uji Hipotesis .................................................................... 47

    BAB IV HASIL DAN PEMBAHASAN ............................................................ 50

    4.1 Statistik Deskriptif ............................................................ 50

    4.2 Asumsi Klasik................................................................... 54

    4.3 Analisis Regresi ................................................................ 58

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    4.3.1 Persamaan Regresi ............................................. 58

    4.3.2 Koefisien Determinasi ....................................... 60

    4.3.3 Pengujian Model Regresi ................................... 61

    4.3.4 Pengujian Hipotesis ........................................... 62

    4.4 Pembahasan ........................................................................... 64

    4.4.1 Pengaruh Ukuran Perusahaan Terhadap Audit Delay .. 64

    4.4.2 Pengaruh Solvabilitas Terhadap Audit Delay................ 64

    4.4.3 Pengaruh Kualitas Audit Terhadap Audit Delay ........... 65

    4.4.4 Pengaruh Laba-Rugi Terhadap Audit Delay ................. 66

    4.4.5 Pengaruh Opini Audit Terhadap Audit Delay ............... 66

    4.4.6 Pengaruh Kepemilikan Publik TerhadapAudit Delay .. 67

    BAB V PENUTUP ..................................................................................... 68

    5.1 Kesimpulan ....................................................................... 68

    5.2 Keterbatasan ..................................................................... 69

    5.3 Saran ................................................................................. 69

    DAFTAR PUSTAKA ..................................................................................... 70

    LAMPIRAN

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    DAFTAR TABEL

    Halaman

    Tabel 2.1 Penelitian Terdahulu ........................................................................... 31

    Tabel 4.1 Distribusi Sampel ................................................................................ 49

    Tabel 4.2 Statistik Deskriptif .............................................................................. 50

    Tabel 4.3 Uji Normalitas ..................................................................................... 53

    Tabel 4.4 Uji Normalitas ..................................................................................... 54

    Tabel 4.5 Uji Multikolinearitas ........................................................................... 55

    Tabel 4.6 Uji Autokolerasi ................................................................................. 56

    Tabel 4.7 Uji Gletjer ............................................................................................ 57

    Tabel 4.8 Model Persamaan Regresi .................................................................... 58

    Tabel 4.9 Koefisien Determinasi ......................................................................... 60

    Tabel 4.10 Hasil Uji Signifikansi Secara Simultan ............................................. 61

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    DAFTAR GAMBAR

    Halaman

    Gambar 2.1 Model Penelitian ........................................................................ 33