PENGARUH REPUTASI KAP, KOMITE AUDIT, DAN AUDITOR SWITCHING TERHADAP AUDIT DELAY (STUDI EMPIRIK PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA PERIODE 2011 2015)

ASTARI, ELISA (2020) PENGARUH REPUTASI KAP, KOMITE AUDIT, DAN AUDITOR SWITCHING TERHADAP AUDIT DELAY (STUDI EMPIRIK PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA PERIODE 2011 2015). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini untuk mengetahui pengaruh reputasi KAP, komite audit dan audit switching terhadap audit delay. Data yang digunakan dalam penelitian ini berupa laporan tahunan (annual report) perusahaan-perusahaan sektor pertambangan go public yang terdaftar di Bursa Efek Indonesia pada tahun 20112015. Data tersebut di peroleh dari situs Bursa Efek Indonesia yaitu www.idx.co.id. Penulis menggunakan 18 perusahaan pertambangan yang memiliki data keuangan lengkap periode 2011-2015 di BEI. Penelitian ini menggunakan penelitian kausal, yaitu penelitian untuk mengetahui pengaruh antara hubungan satu atau lebih variable bebas (independent variable)terhadap variable terikat (dependent variable). Hasil penelitian ini menunjukan bahwa secara parsial variabel reputasi KAP berpengaruh terhadap audit delay, sedangkan variable komite audit dan audit switching tidak berpengaruh terhadap audit delay. This research is to find out the influence of KAP reputation, audit committee and audit switching on audit delay. The data used in this study is in the form of an annual report (annual report) of mining companies going public listed on the Indonesia Stock Exchange in 2011-2015. The data was obtained from the Indonesia Stock Exchange website, www.idx.co.id. The author uses 18 mining companies that have complete financial data for the period 2011-2015 on the IDX. This study uses causal research, namely research to determine the effect of the relationship between one or more independent variables on the dependent variable. The results of this study indicate that the KAP reputation variable partially influences audit delay, while audit committee and audit switching variables have no effect on audit delay.

Item Type: Thesis (S1-Sarjana)
NIM: 43212110104
Uncontrolled Keywords: Audit, Auditor, Bursa Efek Indonesia
Subjects: 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 > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: anizah fithrie l
Date Deposited: 18 May 2020 15:40
Last Modified: 18 May 2020 15:40
URI: http://repository.mercubuana.ac.id/id/eprint/54717

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