Nurfitri Amelia, Annisa (2023) ANTESEDEN DAN KONSEKUENSI KETERLAMBATAN PUBLIKASI LAPORAN KEUANGAN AUDITAN (Studi Empiris Pada Perusahaan Jasa Sektor Infastruktur, Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The aim of this research is to examine the factors that influence Audit Delay as an Antecedent Variable and its consequences on Audit Quality. Company Size, Audit Opinion, Audit Committee and Financial Distress are factors that influence Audit Delay. In this research, the population consists of Infrastructure, Transportation and Logistics Sector Service Companies listed on the Indonesia Stock Exchange between 2019-2021. By using purposive sampling techniques, the number of samples in this study was 50 companies per year. Data was processed using the SPSS version 29 application program. According to the findings of this research, company size, Audit opinion and Audit Comittee have an influence on Audit Delay while financial distress has no effect on audit delay with different impacts on each factor, but according to this research, Audit Delay is not a consequence of Audit Quality because the company has prepared the Audited Financial Report as well as possible. to be published to Investors even though some experienced Audit Delay.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan dari penelitian ini adalah untuk menguji Faktor- faktor yang mempengaruhi Audit Delay sebagai Variabel Anteseden dan konsekuensinya terhadap Kualitas Audit. Ukuran Perusahaan, Opini Audit, Komite Audit dan Financial Distress adalah Faktor yang mempengaruhi Audit Delay. Dalam penelitian ini, populasi terdiri dari Perusahaan Jasa Sektor Infrastruktur, Tranportasi dan Logistik yang terdaftar di Bursa Efek Indonesia antara Tahun 2019-2021. Dengan menggunakan teknik Purposive sampling, jumlah sampel dalam penelitian ini adalah 50 perusahaan per tahun. Data diolah dengan menggunakan program aplikasi SPSS Versi 29. Menurut temuan penelitian ini, Ukuran Perusahaan, Opini Audit dan Komite Audit, memiliki pengaruh terhadap Audit Delay, sedangkay Financial Distress tidak berpengaruh terhadap Audit delay dengan dampak yang berbeda beda pada masing-masing faktor, namun menurut penelitian ini Audit Delay bukan merupakan konsekuensi dari Kualitas Audit karena perusahaan telah mempersiapkan Laporan Keuangan Auditan sebaik mungkin untuk di publikasikan kepada Investor meskipun sebagian mengalami Audit Delay. | |||||||||
| Uncontrolled Keywords: | Audit Delay, Audit Quality, Size, Audit Opinion, Audit Comittee, Financial Distress. Keterlambatan Publikasi Laporan Keungan Auditan, Ukuran Perusahaan, Opini Audit, Komite Audit, Financial Distress. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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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: | Ms Annisa Nurfitri Amelia | |||||||||
| Date Deposited: | 04 Jan 2024 16:34 | |||||||||
| Last Modified: | 04 Jan 2024 16:34 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/31901 |
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