PRATIWI, INDAH (2021) PENGARUH REPUTASI AUDIT, AUDIT TENURE DAN KOMITE AUDIT TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Jasa Sektor Infrastruktur, Utilitas & Transportatiton Yang Terdaftar Pada Bursa Efek Indonesia (BEI) Periode 2017-2020). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of audit reputation, audit tenure and audit committee on audit delay. This research is motivated by the importance of information about the factors that can affect audit delay. The population of this study are service companies in the infrastructure, utilities & transportation sectors listed on the Indonesia Stock Exchange in 2016 – 2019. The sample of this research is 27 issuers or 108 company financial statement data used in this study. This study uses multiple linear regression with statistical tests and moderate regression analysis. This study shows that audit reputation has no effect on audit delay, audit tenure has a positive and significant effect on audit delay, and audit committee has a negative and significant effect on audit delay. Keywords: audit reputation, audit tenure, audit committee, audit delay Penelitian ini bertujuan untuk mengetahui pengaruh reputasi audit, audit tenure dan komite audit terhadap audit delay. Penelitian ini dilatarbelakangi oleh pentingnya informasi mengenai faktor – faktor yang dapat mempengaruhi audit delay. Populasi penelitian adalah perusahaan jasa sektor infrastruktur, utilitas & transportatiton yang terdaftar di BEI tahun 2017 – 2020. Sampel penelitian ini sebanyak 27 emiten atau 108 data laporan keuangan perusahaan. Penelitian ini menggunakan regresi linear berganda dengan uji statictic dan uji moderate regression analysis. Penelitian ini menunjukan bahwa reputasi audit tidak berpengaruh terhadap audit delay, audit tenure berpengaruh positif dan signifikan terhadap audit delay, dan komite audit berpengaruh negatif dan signifikan terhadap audit delay. Kata Kunci: reputasi audit, audit tenure, komite audit, audit delay
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 23 116 |
| Call Number: | SE/32/23/113 |
| NIM/NIDN Creators: | 43217120039 |
| Uncontrolled Keywords: | reputasi audit, audit tenure, komite audit, 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 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Annas Tsabatulloh |
| Date Deposited: | 14 Sep 2023 04:52 |
| Last Modified: | 14 Sep 2023 04:52 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/80657 |
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