DAFTAR ISI

DAFTAR ISI ………………………………………………………………….

DAFTAR TABEL …………………………………………………………….
DAFTAR GAMBAR …………………………………………………………
BAB I PENDAHULUAN
1.1. Latar Belakang.................................................................................... 1
1.2. Tema...................................................................................................
1.3. Tujuan dan Manfaat Penelitian .......................................................... 9
1.3.1 Tujuan Penelitian ......................................................................
1.3.2 Manfaat Penelitian ....................................................................

BAB II TINJAUAN PUSTAKA

2.1. Landasan Teori................................................................................... 11
2.1.1. Teori Agensi ............................................................................ 11
2.1.2. Teori Signal ............................................................................. 12
2.1.3. Teori Kepatuhan ...................................................................... 14
2.1.4. Audit.........................................................................................
2.1.5. Audit Delay...............................................................................
2.1.6. Ukuran Perusahaan ..................................................................
2.1.7. Solvabilitas ..............................................................................
2.1.8. Komite Audit ...........................................................................
2.1.9. Opini Audit ..............................................................................
2.2. Penelitian Terdahulu .......................................................................... 20
2.3. Kerangka Pemikiran........................................................................... 25
2.3.1. Ukuran Perusahaan dan Audit Delay........................................
2.3.2. Solvabilitas dan Audit Delay ...................................................
2.3.3. Komite Audt dan Audit Delay .................................................
2.3.4. Ukuran Perusahaan dan Opini Audit .......................................
2.3.5. Solvabilitas dan Opini Audit ...................................................
2.3.6. Komite Audit dan Opini Audit ................................................

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 2.3.7. Audit Delay dan Opini Audit ...................................................
2.5. Hipotesis ............................................................................................

BAB III METODE PENELITIAN

3.1. Objek dan Metode Penelitian ............................................................. 32

3.1.1. Objek Penelitian .......................................................................
3.1.2. Metode Penelitian ....................................................................
3.2. Definisi dan Pengukuran Variabel Penelitian .................................... 32
3.2.1. Ukuran Perusahaan (X1) ..........................................................
3.2.2. Solvabilitas (X2) .......................................................................
3.2.3. Komite Audit (X3) ...................................................................
3.2.4. Audit Delay (Y) ........................................................................
3.2.5. Opini Audit (Z) ........................................................................
3.3. Sumber dan Teknik Pengumpulan Data ............................................ 33
3.3.1. Sumber Data ............................................................................
3.3.2. Teknik Pengumpulan Data ......................................................
3.4. Populasi dan Sampel .......................................................................... 37
3.4.1. Populasi ................................................................................... 37
3.4.2. Sampel ..................................................................................... 39
3.5. Teknik Analisis Data.......................................................................... 40
3.5.1. Statistik Deskriptif.................................................................... 41
3.5.2. Analisis Jalur ........................................................................... 41
DAFTAR PUSTAKA......................................................................................... 49

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 DAFTAR TABEL

No. Tabel Judul Halaman

Tabel 2.1. Penelitian Terdahulu........................................................................ 21

Tabel 3.1. Tabel Definisi Operasional Variabel Dan Pengukurannya.............. 39

Tabel 3.2. Proses Purposive Sampling Penelitian............................................ 48

Tabel 3.3. Sampel Penelitian ...........................................................................

Tabel 3.4. Ringkasan Rule of Thumb Evaluasi Model Pengukuran (Formatif).

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 DAFTAR GAMBAR

No. Gambar Judul Halaman

Gambar 2.1. Kerangka Penelitian .................................................................... 25

Gambar 3.2. Tahapan Analisis Menggunakan PLS-SEM ................................

Ganbar 3.3. Model Struktural ..........................................................................

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