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

xiv

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

xv

DAFTAR GAMBAR

Halaman

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