PENGARUH FINANCIAL DISTRESS DAN AUDIT DELAY TERHADAP KUALITAS AUDIT DENGAN ROTASI AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Transportasi Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022)

HEMAWARNI, HELENA MUTIARA (2025) PENGARUH FINANCIAL DISTRESS DAN AUDIT DELAY TERHADAP KUALITAS AUDIT DENGAN ROTASI AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Transportasi Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of financial distress and audit delay on audit quality with audit rotation as a moderating variable in transportation sector companies listed on the Indonesia Stock Exchange. The research was carried out partially and simultaneously. The samples in this study were 32 companies with research in 2018-2022 so that there were 160 data analyzed. The data source comes from secondary data in the form of the company's annual report. The analysis tool used is moderated regression analysis (MRA). Based on the hypothesis testing, the financial distress and audit delay variable has a significant effect on audit quality. The audit rotation variable has no significant effect on audit quality. Audit rotation is not able to moderate the relationship between financial distress and audit quality. Audit rotation is not able to moderate the relationship between audit delay and audit quality. The type of moderation used is predictor moderation. Keyword: Financial Distress, Audit Delay, Audit Rotation, and Audit Quality Penelitian ini bertujuan untuk menganalisis pengaruh financial distress dan audit delay terhadap kualitas audit dengan rotasi audit sebagai variabel moderasi pada perusahaan sektor transportasi yang terdaftar di Bursa Efek Indonesia. Penelitian dilakukan secara parsial dan simultan. Sampel dalam penelitian ini sebanyak 32 perusahaan dengan penelitian pada tahun 2018-2022 sehingga terdapat 160 data yang dianalisis. Sumber data berasal dari data sekunder yang berupa laporan tahunan perusahaan. Alat analisis yang digunakan menggunakan pengijian moderated regression analysis (MRA). Berdasarkan pengujian hipotesis variabel financial distress dan audit delay berpengaruh terhadap kualitas audit. Variabel rotasi audit tidak berpengaruh terhadap kualitas audit. Rotasi audit tidak mampu memoderasi hubungan antara financial distress terhadap kualitas audit. Rotasi audit tidak mampu memoderasi hubungan antara audit delay terhadap kualitas audit. Jenis moderasi yang digunakan adalah predictor moderations. Kata Kunci: Financial Distress, Audit Delay, Rotasi Audit, dan Kualitas Audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 007
NIM/NIDN Creators: 43218110214
Uncontrolled Keywords: Financial Distress, Audit Delay, Rotasi Audit, dan Kualitas Audit
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
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 > 658 General Management/Manajemen Umum
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 06 Jan 2025 02:08
Last Modified: 06 Jan 2025 02:08
URI: http://repository.mercubuana.ac.id/id/eprint/93408

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