PENGARUH AUDITOR SWITCHING, FEE AUDIT, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Penjualan, Jasa dan Investasi yang terdaftar di Bursa Efek Indonesia Periode 2020-2022)

ANGELIA, TASYA (2025) PENGARUH AUDITOR SWITCHING, FEE AUDIT, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Penjualan, Jasa dan Investasi yang terdaftar di Bursa Efek Indonesia Periode 2020-2022). S1 thesis, Universitas Mercu Buana Jakarta.

Preview	Text (HAL COVER) 01 COVER.pdf Download (193kB) | Preview
	Text (BAB I) 02 BAB 1.pdf Restricted to Registered users only Download (81kB)
	Text (BAB II) 03 BAB 2.pdf Restricted to Registered users only Download (132kB)
	Text (BAB III) 04 BAB 3.pdf Restricted to Registered users only Download (207kB)
	Text (BAB IV) 05 BAB 4.pdf Restricted to Registered users only Download (240kB)
	Text (BAB V) 06 BAB 5.pdf Restricted to Registered users only Download (30kB)
	Text (DAFTAR PUSTAKA) 07 DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (135kB)
	Text (LAMPIRAN) 08 LAMPIRAN.pdf Restricted to Registered users only Download (826kB)

Abstract

This research is aimed at finding out the influence of auditor switching, audit fees, profitability and company size on audit delay in companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The factors tested in this research are auditor switching, audit fees, profitability, and company size. The sample acquisition method uses a purpose sampling technique. The population in this research is 95 companies registered on the IDX from 2020 to 2022. The data analysis methods used are descriptive statistical tests, classical assumption tests, multiple linear regression analysis tests, and hypothesis testing. The results of this research show that auditor switching has an effect on audit delay, audit fees have no effect on audit delay, profitability has an effect on audit delay and company size has no effect on audit delay. Keywords: Audit delay, auditor switching, audit fees, profitability, company size Penelitian ini ditujukan agar mengetahui Pengaruh Auditor Switching, Fee Audit, Profitabilitas dan Ukuran Perusahaan terhadap Audit Delay pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Faktor yang diuji dalam penelitian ini adalah auditor switching, fee audit, profitabilitas, dan ukuran perusahaan. Metode perolehan sampel memakai teknik purpose sampling. Populasi pada penelitian ini ialah 95 perusahaan yang terdaftar di BEI dari tahun 2020 sampai dengan tahun 2022 dengan total data . Metode analisa data yang dipakai yaitu uji statistik deskriptif, uji asumsi klasik, uji analisis regresi linier berganda, dan uji hipotesis. Hasil penelitian ini menunjukkan auditor switching berpengaruh terhadap audit delay, fee audit tidak berpengaruh terhadap audit delay, profitabilitas berpengaruh terhadap audit delay dan ukuran perusahaan tidak berpengaruh terhadap audit delay. Kata kunci: Audit delay, auditor switching, fee audit, profitabilitas, ukuran perusahaan

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 25 017
NIM/NIDN Creators:	43220110148
Uncontrolled Keywords:	Audit delay, auditor switching, fee audit, profitabilitas, ukuran perusahaan
Subjects:	000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 004 Data Processing, Computer Science/Pemrosesan Data, Ilmu Komputer, Teknik Informatika > 004.6 Interfacing and Communications/Tampilan Antar Muka (Interface) dan Jaringan Komunikasi Komputer > 004.66 Data Transmission Modes and Data Switching Methods/Metode Transmisi Data 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.6 Investment/Investasi 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 > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.02 Management of Enterprises of Specific Sizes and Scopes/Pengelolaan Usaha dengan Ukuran dan Lingkup Tertentu
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	20 Jan 2025 02:07
Last Modified:	20 Jan 2025 02:07
URI:	http://repository.mercubuana.ac.id/id/eprint/93622

Actions (login required)

View Item