Tirta Paradise, Difa (2023) PENGARUH AUDIT DELAY, AUDIT OPINION, DAN MANAJEMEN LABA TERHADAP RISIKO AUDIT DENGAN TATA KELOLA PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Properti yang Terdaftar di Bursa Efek Indonesia 2017-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Several cases that occurred in Indonesia, namely cases of earnings manipulation, corporate governance fraud and public accountants who failed to find material misstatements in financial statements raised concerns regarding audit risk. This study aims to examine the effect of audit delay, audit opinion, and earnings management on audit risk with corporate governance as a moderating variable. This research is a type of quantitative research, the data used is secondary data in the form of company annual reports collected from property companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The number of samples taken was 20 companies using the purposive sampling method as a sampling technique. The data analysis technique used is logistic regression analysis and Moderated Regression Analysis using IBM SPSS 25 software. Based on the results of the analysis, it is concluded that audit delay has no effect on audit risk, while audit opinion variables and earnings management affect audit risk. The results for the moderating role are that corporate governance is unable to moderate the effect of audit delay on audit risk. However, corporate governance is able to moderate the effect of audit opinion and earnings management on audit risk.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Beberapa kasus yang terjadi di indonesia yaitu kasus manipulasi laba, kecurangan tata kelola perusahaan serta akuntan publik yang gagal menemukan salah saji material pada laporan keuangan menimbulkan kekhawatiran terkait risiko audit. Penelitian ini bertujuan untuk menguji pengaruh audit delay, audit opinion, dan manajemen laba terhadap risiko audit dengan tata kelola perusahaan sebagai variabel moderasi. Penelitian ini merupakan jenis penelitian kuantitatif, data yang digunakan ialah data sekunder berupa laporan tahunan perusahaan yang dikumpulkan dari perusahaan properti yang terdaftar di Bursa Efek Indonesia periode tahun 2017 sampai dengan 2021. Jumlah sampel yang diambil sebanyak 20 perusahaan dengan menggunakan metode purposive sampling sebagai teknik pengambilan sampel. Teknik analisis data yang digunakan ialah analisis regresi logistik dan Moderated Regression Analysis dengan menggunakan software IBM SPSS 25. Berdasarkan hasil analisis disimpulkan bahwa audit delay tidak berpengaruh terhadap risiko audit. Sementara variabel audit opinion dan manajemen laba berpengaruh terhadap risiko audit. Hasil untuk peran moderasi yaitu tata kelola perusahaan tidak mampu memoderasi pengaruh audit delay terhadap risiko audit. Namun, tata kelola perusahaan mampu memoderasi pengaruh audit opinion dan manajemen laba terhadap risiko audit. | |||||||||
| Uncontrolled Keywords: | Audit delay, audit opinion, earnings management, audit risk, corporate governance Audit delay, Audit Opinion, Manajemen laba, Risiko audit, Tata kelola perusahaan | |||||||||
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Difa Tirta Paradise | |||||||||
| Date Deposited: | 01 Aug 2023 10:27 | |||||||||
| Last Modified: | 02 Aug 2023 14:46 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/27369 |
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