PENGARUH UKURAN PERUSAHAAN DAN OPINI AUDITOR TERHADAP AUDIT DELAYN PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2015 - 2016

SAHAT PANGIHUTAN, The Effect of Firm Size and Auditor’s Opinion on Audit Delay In Manufacturing Company Listed In The Indonesia Stock Exchange In Period 2015 - 2016. Faculty of Economics State University of Jakarta. 2017. This study aims to determine the effect of firm size and profitability Auditor’s Opinion on Audit Delay in manufacturing company listed in The Indonesia Stock Exchange Year 2015 – 2016, both partially as well as simultaneously. This research uses a quantitative approach with associative analysis. This study uses secondary data from company financial and annual report. The population in this study were 40 manufacturing companies and the sample consist of 36 manufacturing companies. The data analysis technique in this study uses multiple linear regression, classic assumption test, and the hypothesis test consist of t-test and Ftest. Based on the results of data analysis known that there is a partial effect between firm size to the debt policy. The result showed the value of t count greater than t table or 0,001 (< 0,05) with 0,013 significance of the numbers so that the firm size has a positive and significant effect on debt policy. This study also shows that there is a partial effect between profitability and debt policy. The result showed the value of -t count < -t table or 0,003 (< 0,05) with the significance of the numbers 0,000 so that profitability has negative and significant effect on debt policy. Simultaneously, there is influence between firm size and auditor opinion on audit delay. The result showed the value of F count greater than F table or 19,466 > 3,160 with significant value 0,000 so that the firm size and auditor opinion have a significant effect on the audit delay. There is a positive and strong relationship with a coefficient of 0.33 and the effect of firm size and auditor opinion on audit delay in the manufacturing companies listed in the Indonesia Stock Exchange amounted to 33%

PENGARUH UKURAN PERUSAHAAN DAN OPINI AUDITOR TERHADAP AUDIT DELAYN PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2015 - 2016

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan dan profitabilitas terhadap kebijakan utang pada perusahaan manufaktur yang tercatat di Bursa Efek Indonesia Tahun 2015 – 2016, baik secara parsial maupun simultan. Penelitian ini menggunakan metode penelitian kuantitatif dengan analisis asosiatif. Pengumpulan data menggunakan teknik dokumentasi berupa laporan keuangan dan tahunan perusahaan. Populasi terjangkau dalam penelitian ini adalah perusahaan manufaktur yang memenuhi kriteria berjumlah 40 perusahaan dengan sampel penelitian berjumlah 36 perusahaan. Teknik analisis data yang digunakan adalah uji persyaratan analisis, uji asumsi klasik, regresi berganda dan uji hipotesis yang terdiri atas uji t dan uji F. Hasil analisis data menghasilkan persamaan regresi Ỹ= 27,004 – 6,698X1 – 14,6X2 Berdasarkan hasil analisis data diketahui bahwa terdapat pengaruh secara parsial antara ukuran perusahaan dengan kebijakan utang. Hasil analisis data menunjukkan bahwa nilai t_hitung > t_tabel atau 0,001 (< 0,05)dengan angka signifikansi 0,001 sehingga ukuran perusahaan memiliki pengaruh yang positif dan signifikan terhadap audit delay. Penelitian ini juga menunjukkan bahwa terdapat pengaruh secara parsial antara opini audit dengan audit delay. Hasil analisis data menunjukkan bahwa nilai -t_hitung < -t_tabel atau 0,003 (< 0,05) dengan angka signifikansi 0,000 sehingga opini audit memiliki pengaruh yang negatif dan signifikan terhadap audit delay perusahaan. Secara simultan, terdapat pengaruh antara ukuran perusahaan dan opini audit terhadap audit delay. Hasil analisis data menunjukkan bahwa nilai F_hitung > F_tabel (19,466 > 3,160) dengan nilai signifikansi 0,000 sehingga ukuran perusahaan dan profitabilitas memiliki pengaruh yang signifikan terhadap kebijakan utang. Korelasi ganda yang dihasilkan tergolong kuat dengan koefisien sebesar 0,33 dan koefisien determinasi sebesar 33%. This study aims to determine the effect of firm size and profitability Auditor’s Opinion on Audit Delay in manufacturing company listed in The Indonesia Stock Exchange Year 2015 – 2016, both partially as well as simultaneously. This research uses a quantitative approach with associative analysis. This study uses secondary data from company financial and annual report. The population in this study were 40 manufacturing companies and the sample consist of 36 manufacturing companies. The data analysis technique in this study uses multiple linear regression, classic assumption test, and the hypothesis test consist of t-test and F- test. Based on the results of data analysis known that there is a partial effect between firm size to the debt policy. The result showed the value of tcount greater than ttable or 0,001 (< 0,05) with 0,013 significance of the numbers so that the firm size has a positive and significant effect on debt policy. This study also shows that there is a partial effect between profitability and debt policy. The result showed the value of -tcount < -ttable or 0,003 (< 0,05) with the significance of the numbers 0,000 so that profitability has negative and significant effect on debt policy. Simultaneously, there is influence between firm size and auditor opinion on audit delay. The result showed the value of Fcount greater than Ftable or 19,466 > 3,160 with significant value 0,000 so that the firm size and auditor opinion have a significant effect on the audit delay. There is a positive and strong relationship with a coefficient of 0.33 and the effect of firm size and auditor opinion on audit delay in the manufacturing companies listed in the Indonesia Stock Exchange amounted to 33%

Feed Modification Using Carrot Flour to Improve Growth and Brightness Koi Fish Color

Color is vital in determining the quality of koi fish (Cyprinus carpio L.) and is even seen as an important component in selecting ornamental fish. Therefore, alternative feed sources are needed, which are highly nutritious and increase the brightness of fish. This study aimed to determine the effect of adding carrot flour (Daucus carota L.) and the concentration that had a good impact on increasing the color of Koi fish (Cyprinus carpio L.). This study used six treatments where treatment A was fed containing Spirulina as a control. Treatment B was the addition of carrot flour with a concentration of 5%, C with a concentration of 10%, D with a concentration of 15%, E with a concentration of 20%, and F with a concentration of 25%. The results showed that adding carrot flour affected the brightness of the color of the fish. The best color improvement is found in treatment F, with a value of 6