TY  - THES
EP  - 164
A1  - SYAULA, ERSYI
Y1  - 2023///
PB  - UNIVERSITAS SULTAN AGENG TIRTAYASA
AV  - restricted
N2  - 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.
TI  - PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN OPINI AUDIT TERHADAP AUDIT DELAY DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING
N1  - Penelitian ini bertujuan untuk mengetahui pengaruh antara ukuran perusahaan, profitabilitas, leverage, dan opini audit terhadap audit delay yang dimediasi oleh kualitas audit, serta mengetahui apakah kualitas audit dapat memediasi hubungan antara ukuran perusahaan, profitabilitas, leverage, dan opini audit terhadap audit delay. Jenis penelitian yang digunakan adalah kuantitatif. Jumlah sampel dalam penelitian ini sebanyak 46 perusahaan. Teknik pengumpulan data menggunakan data sekunder yang berupa laporan keuangan tahunan sektor manufaktur periode 2017-2021 yang terdaftar di Bursa Efek Indonesia. Teknik analisis menggunakan analisis SEM-PLS. Hasil penelitian menunjukkan bahwa Ukuran Perusahaan dan Pofitabilitas berpengaruh terhadap Audit Delay, sedangkan Leverage dan Opini Audit tidak berpengaruh terhadap Audit Delay. Serta Kualitas Audit dapat memediasi hubungan antara Ukuran Perusahaan, Profitabilitas, Leverage dan Opini Audit terhadap Audit Delay.
KW  - Firm Size
KW  -  Profitability
KW  -  Leverage
KW  -  Audit Opinion
KW  -  Audit Delay
KW  -  Audit
Quality
Ukuran Perusahaan
KW  -  Profitabilitas
KW  -  Leverage
KW  -  Opini Audit
KW  -  Audit
Delay
KW  -  Kualitas Audit
UR  - https://eprints.untirta.ac.id/45703/
M1  - masters
ID  - eprintuntirta45703
ER  -