PENGARUH KUALITAS AUDITOR , PENGENDALIAN INTERNAL DAN KOMITE AUDIT TERHADAP AUDIT DELAY ( Pada Perusahaan Manufaktur Sektor Indutri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019)

LESTIATI, NUR ANNISA (2021) PENGARUH KUALITAS AUDITOR , PENGENDALIAN INTERNAL DAN KOMITE AUDIT TERHADAP AUDIT DELAY ( Pada Perusahaan Manufaktur Sektor Indutri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
Cover - Daftar Lampiran Edited.pdf
Download (2MB) | Preview
[img] Text (BAB I)
BAB 1.pdf
Restricted to Registered users only
Download (187kB)
[img] Text (BAB II)
BAB 2.pdf
Restricted to Registered users only
Download (207kB)
[img] Text (BAB III)
BAB 3.pdf
Restricted to Registered users only
Download (176kB)
[img] Text (BAB IV)
BAB 4.pdf
Restricted to Registered users only
Download (272kB)
[img] Text (BAB V)
BAB 5.pdf
Restricted to Registered users only
Download (125kB)
[img] Text (DAFTAR PUSTAKA)
DAFTAR PUSTAKA.pdf
Restricted to Registered users only
Download (139kB)
[img] Text (LAMPIRAN)
LAMPIRAN.pdf
Restricted to Registered users only
Download (164kB)

Abstract

Audit delay is the length or time required for the completion of financial statements by the auditor. The cause of audit delay can affect the timeliness of the company in publishing financial reports to the general public and to stakeholders. This study aims to examine the effect of Auditor Quality, Internal Control and Audit Committee on Audit Delay (Empirical Study of Manufacturing Companies in the Sub-Sector of Basic Industry and Chemical Listed on the Indonesia Stock Exchange in 2016-2019). The sample in this study were 69 of 23 companies that met the criteria. The sampling technique used in the study was purposive sampling method. The hypothesis in this study was tested using multiple linear regression analysis and the data were processed using the SPSS version 21 program. The results of this study indicate that: Auditor quality has a positive and significant effect on Audit delay and Internal Control has a positive and significant effect on Audit delay, while the Audit Committee has no significant effect on Audit delay. Keywords: Audit delay, Auditor Quality, Internal Control and Audit Committee Audit delay adalah lamanya atau waktu yang dibutuhkan untuk penyelesaian laporan keuangan oleh auditor. Penyebab terjadinya audit delay dapat mempengaruhi ketepatan waktu perusahaan dalam mempublikasikan laporan keuangan kepada masyarakat umum dan kepada Pemegang Saham Penelitian ini bertujuan untuk menguji pengaruh Kualitas Auditor, Pengendalian Internal dan Komite Audit terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2016-2019). Sampel dalam penelitian ini sebanyak 69 dari 23 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Hipotesis pada penelitian ini diuji menggunakan analisis regresi linear berganda dan data diolah menggunakan program SPSS versi 21. Hasil penelitian ini menunjukan bahwa : Kualitas Auditor berpengaruh positif dan signifikan terhadap Audit delay dan Pengendalian Internal berpengaruh positif dan signifikan terhadap Audit delay, sedangkan Komite Audit tidak berpengaruh signifikan terhadap Audit delay. Kata kunci : Audit delay, Kualitas Auditor, Pengendalian Internal dan Komite Audit.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216120066
Uncontrolled Keywords: Audit delay, Kualitas Auditor, Pengendalian Internal dan Komite Audit.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
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
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
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
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 > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
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 > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 24 Mar 2022 04:50
Last Modified: 24 Mar 2022 04:50
URI: http://repository.mercubuana.ac.id/id/eprint/58773

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.