Windiana, Siti (2024) PENGARUH JENIS INDUSTRI, UKURAN PERUSAHAAN DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP AUDIT DELAY DENGAN UKURAN KANTOR AKUNTAN PUBLIK SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur dan Jasa Keuangan yang terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2020). S1 thesis, UNIVERITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research aimed to analyze the effect of Industri Type, Company Size, and Auditor Industri Specialization on Audit Delay either simultaneously or partially with Public Accounting Firm Size as a moderating variable. The population in this research are manufacturing and financial services companies listed on the Indonesia Stock Exchange in the period 2016-2020. Samples were taken using purposive sampling technique. The sample consisted of 143 companies consisting of 76 manufacturing companies and 67 financial services companies, with the observation year 2016-2020 so that the research analyzed totaled 715 samples. The data analysis technique used is multiple linear regression and the Moderated Regression Analysis (MRA) test which is preceded by the classical assumption test, the regression model is declared to have passed the classical assumption test. The results of the research partially show that the type of Industri, company size, and auditor's Industri specialization each have a significant effect on Audit Delay, and simultaneous testing shows that all independent variables jointly affect the dependent variable. For the moderation test, the research results show that the Public Accounting Firm Size variable is able to moderate and strengthen the influence of the Industri Type, Company Size, and Auditor Industri Specialization variables on Audit Delay. Keywords : Audit Delay, Industri Type, Company Size, Auditor Industri Specialization, and Public Accounting Firm Size.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh Jenis Industri, Ukuran Perusahaan, dan Spesialisasi Industri Auditor terhadap Audit Delay baik secara simultan maupun secara parsial dengan Ukuran Kantor Akuntan Publik sebagai variabel moderasi. Populasi dalam penelitian ini yaitu perusahaan manufaktur dan jasa keuangan yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Sampel diambil menggunakan teknik purposive sampling. Sampel berjumlah 143 perusahaan yang terdiri dari 76 perusahaan manufaktur dan 67 perusahaan jasa keuangan, dengan tahun pengamatan 2016-2020 sehingga penelitian yang dianalisis berjumlah 715 sampel. Teknik analisis data yang digunakan adalah regresi linear berganda dan uji Moderated Regression Analysis (MRA) yang diawali oleh uji asumsi klasik, model regresi dinyatakan lolos uji asumsi klasik. Hasil penelitian secara parsial menunjukan bahwa Jenis Industri, Ukuran Perusahaan, dan Spesialisasi Industri Auditor masing-masing berpengaruh signifikan terhadap Audit Delay, serta pengujian secara simultan menunjukan bahwa semua variabel bebas secara bersama-sama mempengaruhi variabel terikat. Untuk uji moderasi hasil penelitian menunjukan bahwa variabel Ukuran Kantor Akuntan Publik mampu memoderasi dan memperkuat pengaruh antara variabel Jenis Industri, Ukuran Perusahaan, dan Spesialisasi Industri Auditor terhadap Audit Delay. Kata Kunci : Audit Delay, Jenis Industri, Ukuran Perusahaan, Spesialisasi Industri Auditor, dan Ukuran Kantor Akuntan Publik. | |||||||||
| Subjects: | H Social Sciences > HD Industries. Land use. Labor L Education > L Education (General) |
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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: | S. AK Siti Windiana | |||||||||
| Date Deposited: | 19 Dec 2024 10:57 | |||||||||
| Last Modified: | 19 Dec 2024 10:57 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/44693 |
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