PENGARUH UKURAN KOMITE AUDIT, REPUTASI KAP, UKURAN PERUSAHAAN DAN RETURN ON ASSET TERHADAP AUDIT DELAY ( Pada Perusahaan Property & Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2018-2020)

Mulan, Nita Ayustina (2023) PENGARUH UKURAN KOMITE AUDIT, REPUTASI KAP, UKURAN PERUSAHAAN DAN RETURN ON ASSET TERHADAP AUDIT DELAY ( Pada Perusahaan Property & Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2018-2020). S1 thesis, Universitas Mercu Buana - Menteng.

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Abstract

The benchmark of financial statements is timeliness that can be seen by investors. If there is a delay in presenting the financial statements, it can affect investors in making decisions and affect the relevance of the financial statements. One of the criteria for the professionalism of the auditor is the timeliness in submitting the audit report. This is important for these go public companies related to the realization of the financial statement evidence itself. The aims of this research are; a) to determine the effect of the size of the Audit Committee on the Audit Delay; b) to determine the effect of KAP's reputation on Audit Delay; c) to determine the effect of Company Size on Audit Delay; d) to determine the effect of Return On Asset on Audit Delay. This research was conducted on Property & Real Estate companies listed on the Indonesia Stock Exchange (IDX) using the archive method in the 2018-2020 period. Access data on the financial statements of Property & Real Estate companies listed on the IDX. The research method that will be used in this research is causal research, where there is a causal relationship between the independent and dependent variables. The research results obtained are that the audit committee has a significant effect on audit delay, KAP reputation has a significant effect on audit delay, company size has a significant effect on audit delay and return on assets has a significant effect on audit delay. Keywords: Audit Committee Size, KAP Reputation, Company Size, Return On Asset, Audit Delay Tolak ukur laporan keuangan adalah ketepatan waktu yang dapat dilihat oleh investor. Jika adanya penundaan dalam menyajikan laporan keuangan, maka dapat mempengaruhi investor dalam pengambilan keputusan dan mempengaruhi relevansi laporan keuangan tersebut. salah satu kriteria Profesionalisme dari auditor adalah ketepatan waktu dalam penyampaian laporan audit. Hal tersebut penting bagi perusahaan-perusahaan go publik ini terkait dengan realisasi bukti laporan keuangan itu sendiri. Tujuan penelitian ini adalah; a) untuk mengetahui pengaruh Ukuran Komite Audit terhadap Audit Delay; b) untuk mengetahui pengaruh Reputasi KAP terhadap Audit Delay; c) untuk mengetahui pengaruh Ukuran Perusahaan terhadap Audit Delay; d) untuk mengetahui pengaruh Return On Asset terhadap Audit Delay. Penelitian ini dilakukan pada perusahaan Property & Real Estate yang terdaftar pada Bursa Efek Indonesia (BEI) dengan menggunakan metode arsip pada periode 2018-2020. Akses data laporan keuangan perusahaan Property & Real Estate terlisting pada BEI. Metode penelitian yang akan digunakan dalam penelitian ini adalah penelitian kausal (causal research) dimana antara variabel independen dan dependen terdapat hubungan yang bersifat sebab dan akibat. Hasil penelitian yang diperoleh yaitu Komite audit berpengaruh signifikan terhadap audit delay, reputasi KAP berpengaruh signifikan terhadap audit delay, ukuran perusahaan berpengaruh signifikan terhadap audit delay dan return on asset berpengaruh signifikan terhadap audit delay. Katakunci: Ukuran Komite Audit, Reputasi KAP, Ukuran Perusahaan, Return On Asset, Audit Delay

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216120277
Uncontrolled Keywords: Ukuran Komite Audit, Reputasi KAP, Ukuran Perusahaan, Return On Asset, Audit Delay Audit Committee Size, KAP Reputation, Company Size, Return On Asset, Audit Delay
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ALFINA DHEA NOVA
Date Deposited: 04 Apr 2023 03:12
Last Modified: 04 Apr 2023 03:12
URI: http://repository.mercubuana.ac.id/id/eprint/76010

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