relation: https://eprints.untirta.ac.id/44693/
title: 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)
creator: Windiana, Siti
subject: HD Industries. Land use. Labor
subject: L Education (General)
description: 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.
date: 2024-12-18
type: Thesis
type: NonPeerReviewed
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identifier: https://eprints.untirta.ac.id/44693/1/Siti%20Windiana_5552170031_01.pdf
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identifier: https://eprints.untirta.ac.id/44693/2/Siti%20Windiana_5552170031_03.pdf
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identifier: https://eprints.untirta.ac.id/44693/3/Siti%20Windiana_5552170031_02.pdf
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identifier: https://eprints.untirta.ac.id/44693/4/Siti%20Windiana_5552170031_04.pdf
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identifier: https://eprints.untirta.ac.id/44693/5/Siti%20Windiana_5552170031_05.pdf
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identifier: https://eprints.untirta.ac.id/44693/6/Siti%20Windiana_5552170031_Lamp.pdf
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identifier: https://eprints.untirta.ac.id/44693/7/Siti%20Windiana_5552170031_Ref.pdf
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identifier: https://eprints.untirta.ac.id/44693/8/Siti%20Windiana_5552170031_Fulltext.pdf
identifier:   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.