Wahyuni, Silvi Sri (2025) PENGARUH AUDIT EFFORT DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT DELAY DENGAN AUDIT TENURE SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study is grounded in the phenomenon of audit completion delays (audit delay), which are influenced by several factors, particularly audit effort and the complexity of a company’s operations. The primary aim is to examine the impact of audit effort and operational complexity on audit delays, with audit tenure serving as a moderating factor that could strengthen or weaken the relationships. The research employs a quantitative approach utilizing the Moderated Regression Analysis (MRA) method. The sample consists of thirteen energy sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period, resulting in a total of 52 observations determined through purposive sampling. The findings reveal that audit effort has a negative and significant impact on audit delay, indicating that greater audit effort leads to shorter delays. Conversely, operational complexity has a positive and significant influence on audit delay, suggesting that companies with more intricate operations require longer audit durations. Audit tenure is found to moderate the relationship between audit effort and audit delay, although the effect is only marginally significant (p = 0.054), reflecting a weak moderating influence. In contrast, in the relationship between operational complexity and audit delay, audit tenure significantly moderates the effect in a negative direction, meaning that longer audit tenure reduces the delay impact caused by operational complexity. The model accounts for 21.7% of the variation in audit delays, and the F-test confirms the overall model significance. These results highlight the importance of audit effort, the nature of company operations, and the continuity of auditor engagement in minimizing audit delays.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Kajian ini bersandar pada gejala keterlambatan penyelesaian audit (audit delay) yang terimbas oleh sebagian elemen, khususnya daya upaya audit juga kerumitan jalannya kegiatan perusahaan. Tujuan kajian ini ialah meneliti imbas daya upaya audit dan kerumitan operasional terhadap keterlambatan audit bersama lamanya masa penugasan inspektur keuangan (audit tenure) sebagai unsur yang memperkuat atau memperlemah korelasi terkait. Penyelidikan ini mempergunakan pendekatan kuantitatif bersama metode Moderated Regression Analysis (MRA). Sampel kajian terdiri dari tiga belas perusahaan bidang energi yang tercatat di Bursa Efek Indonesia selama kurun 2020 hingga 2023, bersama besar kesemuanya 52 pengamatan yang ditetapkan melalui teknik purposive sampling. Output pengujian memperlihatkan terkait daya upaya audit berimbas buruk dan bermakna terhadap keterlambatan audit, menandakan terkait kian besar usaha audit yang dicurahkan, kian singkat masa penundaan yang terjadi. Sebaliknya, kerumitan kegiatan operasional terbukti berimbas baik dan relevan terhadap keterlambatan audit, yang mengisyaratkan terkait perusahaan bersama kegiatan yang lebih ruwet menuntut durasi audit yang lebih panjang Masa penugasan inspektur keuangan memoderasi korelasi di lingkup daya upaya audit dan keterlambatan audit, namun imbasnya hanya mendekati taraf relevan (p = 0,054), menandakan kekuatan moderasi yang lemah. Adapun pada korelasi di lingkup kerumitan operasional dan keterlambatan audit, masa penugasan inspektur keuangan berperan sebagai moderator secara relevan bersama arah buruk, yang berarti kian lama masa penugasan, kian berkurang dampak keterlambatan akibat kerumitan. Model kajian ini mampu menjelaskan 21,7% variasi keterlambatan audit, dan pengujian F menegaskan relevansi kesemuanya model. Temuan ini menampilkan makna pentingnya upaya audit, sifat operasional perusahaan, juga keberlanjutan penugasan inspektur keuangan dalam mereduksi keterlambatan audit. | ||||||
| Uncontrolled Keywords: | audit effort, operational complexity, audit delay audit effort, kerumitan operasional, audit delay | ||||||
| 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: | Silvi Sri Wahyuni | ||||||
| Date Deposited: | 10 Sep 2025 01:59 | ||||||
| Last Modified: | 10 Sep 2025 01:59 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/53957 |
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