DAFTAR ISI

Halaman
HALAMAN JUDUL ................................................................................................ i
KATA PENGANTAR............................................................................................... ii
DAFTAR ISI ............................................................................................................ iii
BAB I PENDAHULUAN
A.
B.
C.
D.
E.
F.
G.

Latar Belakang ....................................................................................1

Identifikasi Masalah............................................................................6
Pembatasan Masalah............................................................................6
Perumusan Masalah ............................................................................7
Tujuan Penelitian ................................................................................8
Manfaat dan Kegunaan Penelitian ......................................................8
Sistematika Penulisan .........................................................................10

BAB II KERANGKA TEORI

A. Landasan Teori.....................................................................................11
1. Laporan Keuangan ........................................................................11
2. Audit Delay ...................................................................................13
3. Peraturan Laporan Keuangan .......................................................14
4. Faktor Faktor yang Mempengaruhi Audit Delay .......................15
5. Indeks LQ 45 ................................................................................22
B. Penelitian Terdahulu ...........................................................................25
C. Kerangka Berfikir ...............................................................................26
D. Hipotesis Penelitian ............................................................................27
BAB III METODOLOGI PENELITIAN .............................................................31
A. Jenis Penelitian ...................................................................................31
B. Tempat dan Waktu Penelitian .............................................................31
C. Definisi Operasional Variabel .............................................................32
1. Audit Delay ...................................................................................32
2. Klasifikasi Industri .......................................................................32
3. Kualitas Auditor ............................................................................33
4. Profitabilitas ..................................................................................33
5. Solvabilitas ...................................................................................33
6. Opini Auditor ................................................................................34
D. Variabel dan Pengukuran ....................................................................34
E. Metode Penarikan Data Sampel .........................................................35
3

F. Metode Analisa Data ..........................................................................36

1. Deskriptif Statistik ........................................................................36
2. Uji Asumsi Klasik .........................................................................37
a. Uji Normalitas.........................................................................37
b. Uji Multikolinearitas................................................................37
c. Uji Heteroskedastisitas............................................................38
d. Uji Autokorelasi.......................................................................39
e. Analisis Regresi Berganda ......................................................39
f. Uji Parsial ...............................................................................40
g. Uji Parsial ...............................................................................40
h. Uji Simultan (Uji F)................................................................40
i. Uji Statistik t ..........................................................................41
j. Koefisien Determinasi (R2)......................................................41
DAFTAR PUSTAKA