Sechan, Shafira Reynada (2023) DETERMINAN AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2015 - 2019). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text
1. SHAFIRA REYNADA SECHAN_5552160053_Full text.pdf Restricted to Registered users only Download (2MB) |
|
Text
2. SHAFIRA REYNADA SECHAN_5552160053_01.pdf Restricted to Registered users only Download (1MB) |
|
Text
3. SHAFIRA REYNADA SECHAN_5552160053_02.pdf Restricted to Registered users only Download (189kB) |
|
Text
4. SHAFIRA REYNADA SECHAN_5552160053_03.pdf Restricted to Registered users only Download (278kB) |
|
Text
5. SHAFIRA REYNADA SECHAN_5552160053_04.pdf Restricted to Registered users only Download (394kB) |
|
Text
6. SHAFIRA REYNADA SECHAN_5552160053_05.pdf Restricted to Registered users only Download (56kB) |
|
Text
7. SHAFIRA REYNADA SECHAN_5552160053_Ref.pdf Restricted to Registered users only Download (196kB) |
|
Text (SKRIPSI)
8. SHAFIRA REYNADA SECHAN_5552160053_Lamp.pdf Restricted to Registered users only Download (356kB) |
Abstract
The purpose of this study was to determine the effect of profitability, firm size, audit opinion, auditor turnover, complexity, auditor reputation and board of directors size on audit delay. The research method uses quantitative methods. The research design consisted of descriptive design and causal design. The sampling technique used purposive sampling with a total sample of 49 manufacturing companies listed on the IDX in 2015-2019, where the sample data was 245 sample data with sample data that passed the outlier test as many as 228 sample data. Analysis of data using Multiple Linear Regression analysis with SPSS Version 20 program. Based on the results of data analysis, it is known that the Adjusted R Square value of 0.242 which shows the variation of the audit delay variable can be explained by 24.2% by the variables of profitability, company size, audit opinion, auditor turnover. complexity, auditor reputation and size of the board of directors while the remaining 76.8% is explained by other variables not examined. The results of partial hypothesis testing show that profitability, firm size, audit opinion and auditor turnover have a negative effect on audit delay, auditor complexity and reputation have a positive effect on audit delay, and the size of the board of directors has no effect on audit delay. Keywords : Audit Delay, Profitability, Company Size, Audit Opinion, Auditor Switching, Complexity, Auditor Reputation.
| Item Type: | Thesis (S1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Tujuan penelitian ini untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, opini audit, pergantian auditor, kompleksitas, reputasi auditor dan ukuran dewan direksi terhadap audit delay. Metode penelitian menggunakan metode kuantitatif. Desain penelitian terdiri dari desain deskriptif dan desain kausal. Teknik sampling menggunakan purposive sampling dengan jumlah sampel sebanyak 49 perusahaan manufaktur yang terdaftar di BEI tahun 2015-2019, dimana data sampel sebanyak 245 data sampel dengan data sampel yang lulus uji outlier sebanyak 228 data sampel. Analisis data menggunakan analisis Regresi Linear Berganda dengan program SPSS Versi 20. Berdasarkan hasil analisis data, diketahui nilai Adjusted R Square sebesar 0.242 yang menunjukkan variasi variabel audit delay dapat dijelaskan sebesar 24,2% oleh variabel profitabilitas,ukuran perusahaan, opini audit, pergantian auditor, kompleksitas, reputasi auditor dan ukuran dewan direksi sedangkan sisanya sebesar 76,8% dijelaskan oleh variabel lainnya yang tidak diteliti. Hasil pengujian hipotesis parsial, diketahui profitabilitas, ukuran perusahaan, opini audit dan pergantian auditor berpengaruh negatif terhadap audit delay, kompleksitas dan reputasi auditor berpengaruh positif terhadap audit delay, dan ukuran dewan direksi tidak berpengaruh terhadap audit delay. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
|||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
|||||||||
| Depositing User: | Shafira Reynada Sechan | |||||||||
| Date Deposited: | 09 Feb 2023 09:16 | |||||||||
| Last Modified: | 09 Feb 2023 09:16 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/19577 |
Actions (login required)
 |
View Item |