DAFTAR ISI

Halaman

JUDUL ... ............................... i

ABSTRAK ... ......................... ii

LEMBAR PENGESAHAN... ............................................. iv

LEMBAR PERNYATAAN ORISINALITAS... ................ v

KATA PENGANTAR .................................................................................. vi

DAFTAR ISI ................................................................................................. viii

DAFTAR TABEL .......................................................................................... xi

DAFTAR GAMBAR ..................................................................................... xii

DAFTAR LAMPIRAN .................................................................................. xiii

BAB I PENDAHULUAN

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

B. Identifiksi Masalah ............................................................... 6

C. Pembatasan Masalah ............................................................ 8

D. Perumusan Masalah ............................................................. 8

E. Kegunaan Penelitian ............................................................. 8

BAB II KAJIAN TEORETIK

A. Deskripsi Konseptual

1. Teori Kepatuhan ................................................................ 10

2. Teori Atribusi .................................................................... 11

3. Teori Pragmatik ................................................................. 12

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 4. Teori Sinyal ...................................................................... 13

5. Konsep Auditing .............................................................. 15

6. Ketepatan Waktu Pelaporan Keuangan ............................. 18

7. Ukuran Perusahaan ............................................................ 23

8. Laba Rugi Perusahaan ....................................................... 25

9. Solvabilitas ........................................................................ 28

10. Ukuran KAP .................................................................... 31

B. Hasil Penelitian yang Relevan .............................................. 33

C. Kerangka Teoretik .................................................................. 37

D. Perumusan Hipotesis ............................................................. 38

BAB III METODOLOGI PENELITIAN

A. Tujuan Penelitian ................................................................... 42

B. Objek dan Ruang Lingkup Penelitian .................................... 42

C. Metode Penelitian................................................................... 43

D. Populasi dan Sampling ......................................................... 43

E. Operasionalisasi Variabel Penelitian ................................... 45

F. Teknik Analisis Data

1. Regresi Linear Berganda .................................................... 51

2. Statistik Deskriptif ............................................................. 52

3. Uji Asumsi Klasik .............................................................. 53

3. Uji Hipotesis ...................................................................... 56

BAB IV HASIL PENELITIAN DAN PEMBAHASAN

A. Deskripsi Data ........................................................................ 59

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 B. Pengujian Hipotesis

1. Hasil Uji Asumsi Klasik .................................................... 61

2. Uji Linear Berganda ........................................................... 68

3. Uji Hipotesis ...................................................................... 70

C. Pembahasan ............................................................................ 74

BAB IV HASIL PENELITIAN DAN PEMBAHASAN

A. Kesimpulan ............................................................................ 81

B. Implikasi ................................................................................. 83

C. Saran ....................................................................................... 84

DAFTAR PUSTAKA

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 DAFTAR TABEL

Tabel 2.1 Hasil Penelitian yang Relevan ......................................................... 33

Tabel 4.1 Prosedur Pengambilan Sampel......................................................... 57

Tabel 4.2 Hasil Uji Statistik Deskriptif ........................................................... 58

Tabel 4.3 Hasil Uji Kolmogorof-Smirnov ....................................................... 63

Tabel 4.4 Variance Influence Factor ............................................................... 64

Tabel 4.5 Hasil Uji Durbin-Watson ................................................................ 65

Tabel 4.6 Hasil Uji Glejser ............................................................................. 67

Tabel 4.7 Hasil Uji Regresi Linier Berganda .................................................. 69

Tabel 4.8 Hasil Uji t ........................................................................................ 71

Tabel 4.9 Hasil Uji R Square .......................................................................... 73

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 DAFTAR GAMBAR

Gambar 2.1 Audit Report Lag.......................................................................... 20

Gambar 2.2 Kerangka Teoritik ........................................................................ 37

Gambar 4.1 Grafik Normal P-Plot ................................................................... 62

Gambar 4.2 Hasil Uji Grafik Scatterplot ......................................................... 66

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