relation: https://eprints.untirta.ac.id/45703/
title: PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN OPINI AUDIT TERHADAP AUDIT DELAY DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING
creator: SYAULA, ERSYI
subject: HB Economic Theory
subject: HG Finance
subject: HJ Public Finance
description: This study aims to determine the effect of firm size, profitability, leverage, and audit opinion on audit delay mediated by audit quality, and to determine whether audit quality can mediate the relationship between firm size, profitability, leverage, and audit opinion on audit delay. The type of research used is quantitative. The number of samples in this study were 46 companies. The data collection technique uses secondary data in the form of annual financial reports for the manufacturing sector for the 2017-2021 period which are listed on the Indonesia Stock Exchange. The analysis technique uses SEM-PLS analysis. The results of the study show that company size and profitability have an effect on audit delay, while leverage and audit opinion have no effect on audit delay. As well as Audit Quality can mediate the relationship between Company Size, Profitability, Leverage and Audit Opinion on Audit Delay.
date: 2023
type: Thesis
type: NonPeerReviewed
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language: en
identifier: https://eprints.untirta.ac.id/45703/2/ERSYI%20SYAULA_7774210001_FULLTEXT.pdf
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identifier: https://eprints.untirta.ac.id/45703/4/ERSYI%20SYAULA_7774210001_02.pdf
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identifier: https://eprints.untirta.ac.id/45703/5/ERSYI%20SYAULA_7774210001_03.pdf
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identifier: https://eprints.untirta.ac.id/45703/6/ERSYI%20SYAULA_7774210001_04.pdf
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identifier: https://eprints.untirta.ac.id/45703/7/ERSYI%20SYAULA_7774210001_05.pdf
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identifier: https://eprints.untirta.ac.id/45703/8/ERSYI%20SYAULA_7774210001_Ref.pdf
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identifier: https://eprints.untirta.ac.id/45703/9/ERSYI%20SYAULA_7774210001_Lamp.pdf
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identifier: https://eprints.untirta.ac.id/45703/18/ERSYI%20SYAULA_7774210001_01.pdf
identifier:   SYAULA, ERSYI  (2023) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN OPINI AUDIT TERHADAP AUDIT DELAY DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING.  Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.