Differences Of Variables Affecting The Audit Delay Before And After The Implementation Of Changes In PSAK 1
Riset ini memiliki tujuan guna melihat perbedaan pengaruh variabel size, profitabilitas, solvabilitas, dan opini audit sebelum penerapan perubahan Pernyataan Standar Akuntansi Keuangan (PSAK) 1 dengan sesudah penerapan perubahan PSAK 1. Metode pengambilan sampel yang dipilih adalah sampel jenuh pada seluruh korporasi yang tercatat di Bursa Efek Indonesia (BEI) periode 2018-2019 dan menghasilkan data sebanyak 822. Data penelitian dianalisis menggunakan uji asumsi klasik guna memenuhi persyaratan uji signifikansi t (parsial) dan uji paired sample test. Pengolahan data memberikan hasil bahwa tidak terdapat perbedaan pengaruh size, profitabilitas, solvabilitas, dan opini audit terhadap audit delay sebelum dan sesudah penerapan perubahan PSAK 1.
This research aims to see the difference in the influence of size, profitability, solvability, and audit opinion variables before the implementation of changes to the Statement of Financial Accounting Standards (PSAK) 1 and after the implementation of changes in PSAK 1. The sampling method chosen is saturated sample in all corporations listed in The Indonesia Stock Exchange (IDX) for the period 2018-2019 and produced 822 data. The research data was analyzed using the classical assumption test to meet the requirements of the t significance test (partial) and paired sample test. Data processing shows that there is no difference in the effect of size, profitability, solvency, andaudit opinion on audit delay before and after the application of changes in PSAK 1.