MAGFIRA, RINI (2021) PENGARUH KOMPLEKSITAS OPERASI, AUDIT TENURE DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to examine the effect of Complexity Operation, Audit Tenure and Financial Distress on Audit Delay. Complexity Operation is measured using total of its subsidiary. Audit Tenure is measured using the number of years of engangement KAP with a client. Financial Distress is measured using Z-Score Model. And the dependent variable in this study, which is Audit Delay, is measured using the difference between the financial closing date and the audit report date. The population in this research was Mining listed in the Indonesia Stock Exchange (IDX) in 2017 – 2019 period. The samples in this research many 102 of the 34 companies criteria sampling. The sampling technique used in the research was the purposive sampling method. The data analysis method used in this research is multiple linear regression analysis with the help of the SPSS version 20 program. The results of this study partially show that the Operational Complexity and Audit Tenure variables have no effect on Audit Delay. Meanwhile, the Financial Distress variable has a negative effect on Audit Delay. The results of the study according to the model suitability show that Operational Complexity, Audit Tenure and Financial Distress have a positive effect on Audit Delay. Keywords: Complexity Operation, Audit Tenure, Financial Distress, Audit Delay. Penelitian ini bertujuan untuk menguji pengaruh Kompleksitas Operasi, Audit Tenure dan Financial Distress terhadap Audit Delay. Variabel Kompleksitas Operasi diukur menggunakan jumlah anak perusahaan. Audit Tenure diukur mengunakan jumlah tahun perikatan suatu KAP dengan perusahaan klien. Financial Distress diukur menggunakan rumus Z-Score. Dan variabel dependen dalam penelitian ini, yaitu Audit Delay diukur menggunakan selisih tanggal penutupan keuangan sampai tanggal laporan audit. Populasi dalam penelitian ini yaitu perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017 - 2019. Sampel dalam penelitian ini sebanyak 102 dari 34 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Metode analisis data yang digunakan pada penelitian ini adalah analisis regresi linier berganda dengan bantuan program aplikasi SPSS 20. Hasil penelitian ini secara parsial menunjukkan variabel Kompleksitas Operasi dan Audit Tenure tidak berpengaruh terhadap Audit Delay. Sedangkan variabel Financial Distress berpengaruh negatif terhadap Audit Delay. Hasil penelitian secara kesesuaian model menunjukkan bahwa Kompleksitas Operasi, Audit Tenure dan Financial Distress memberikan pengaruh positif terhadap Audit Delay. Kata kunci: Kompleksitas Operasi, Audit Tenure, Financial Distress, Audit Delay
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