Galih Nautama, Madya (2015) PENGARUH KARAKTERISTIK AUDITOR, OPINI AUDIT, AUDIT TENURE, PERGANTIAN AUDITOR PADA AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Tahun 2012-2013. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

Audit is the length of time delay submitted of financial statements are measured from the last time fiscal year of financial statements until the completion of the financial statements audited by an independent auditor. This study aimed to investigate the influence of auditor reputation, specialization, audit opinion, audit tenure, and auditor switching on audit delay. Sampling method using purposive sampling and obtain 72 companies for 2010 until 2011. Data processing is performed using multiple linear regression analysis and SPSS 20.0 software.. These results indicate that auditor specialization have a negative effect on audit delay, while auditor switching have positive effect on audit delay. However auditor reputation, audit opinion, and audit tenure do not have a significant effect on the audit delay

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor BUDIANTO, RONI 1975110112005011002 Thesis advisor YUVISA IBRANI, EWING 198005012008121002
Additional Information:	Audit delay merupakan lamanya waktu penyampaian laporan keuangan yang diukur dari penutupan tahun buku laporan keuangan sampai diselesaikannya laporan keuangan auditan oleh auditor independen. Penelitian ini bertujuan untuk menganalisis pengaruh reputasi, spesialisasi, opini audit, lama waktu penugasan, dan pergantian auditor pada audit delay. Metode penentuan sampel menggunakan purposive sampling dan memperoleh 83 perusahaan sebagai sampel untuk periode 2012-2013. Teknik analisis data menggunakan analisis regresi linear berganda perangkat lunak SPSS 20.0 Hasil penelitian menunjukkan bahwa spesialisasi auditor berpengaruh negatif pada audit delay, sedangkan pergantian auditor berpengaruh positif pada audit delay. Sementara itu reputasi auditor, opini audit, dan lamanya waktu penugasan tidak berpengaruh pada audit delay.
Uncontrolled Keywords:	Keywords: characteristic, opinion audit, reputation audit, specialization audit Kata kunci: karakteristik, opini audit, reputasi auditor, spesialisasi audit
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Perpustakaan Pusat
Date Deposited:	22 Mar 2022 13:47
Last Modified:	12 Apr 2022 12:34
URI:	http://eprints.untirta.ac.id/id/eprint/10433

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