PENGARUH KARAKTERISTIK KEMENTERIAN LEMBAGA TERHADAP AUDIT DELAY

YUNITA, AYU (2019) PENGARUH KARAKTERISTIK KEMENTERIAN LEMBAGA TERHADAP AUDIT DELAY. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study was to determine the characteristics of the Government towards audit delay. Characteristics of government in this study were audit opinion, internal audit, BPKP assistance, and type of local government. This study uses secondary data, the sampling method used was purposive sample with a final sample of 39 PKPD. The data of this study were analyzed by multiple linear regression. Based on the results of multiple linear regression analysis, this study concluded that audit opinion does not affect audit delay, Internal Audit has an effect on audit delay, BPKP Assistance does not affect audit delay and Type of Ministry does not affect audit delay. The results of the research obtained from the simultaneous test (F-test) show that there is an influence between Audit Opinion, Internal Audit, Assistance of BPKP and Ministry type. Keywords: Audit delay, Audit Opinion, Internal Audit, BPKP Assistance and Local Government Type Tujuan Penelitian ini adalah untuk mengetahui karakteristik Pemerintahan terhadap audit delay Karakteristik pemerintahan dalam penelitian ini adalah Opini audit, Audit internal, Asistensi BPKP, dan Tipe pemerintah daerah. Penelitian ini menggunakan data sekunder, metode sampling yang digunakan adalah purposive sample dengan sample akhir 39 PKPD. Data penelitian ini dianalisis dengan regresi linear berganda. Berdasarkan hasil analisis regresi linear berganda, penelitian ini menyimpulkan bahwa Opini audit tidak berpengaruh terhadap audit delay, Audit Internal berpengaruh terhadap audit delay, Asistensi BPKP tidak berpengaruh terhadap audit delay dan Tipe Kementerian tidak berpengaruh terhadap audit delay. Hasil penelitian yang diperoleh dari uji simultan (F-test) menunjukan bahwa terdapat pengaruh antara Opini Audit, Audit Internal, Asistensi BPKP dan Tipe kementerian. Kata Kunci: Audit delay, Opini audit, Audit Internal, Asistensi BPKP dan Tipe Pemerintah daerah.

Item Type: Thesis (S1)
NIM: 43215010079
Uncontrolled Keywords: Audit delay, Opini audit, Audit Internal, Asistensi BPKP dan Tipe Pemerintah daerah.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 26 Jun 2019 08:15
Last Modified: 26 Jun 2019 08:15
URI: http://repository.mercubuana.ac.id/id/eprint/49159

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