PENGARUH KONEKSI POLITIK, FINANCIAL EXPERTISE KOMITE AUDIT, OPINI AUDIT, DAN KOMPLEKSITAS OPERASIONAL TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023)

Ratulaa, Angelique Tifani Firly (2025) PENGARUH KONEKSI POLITIK, FINANCIAL EXPERTISE KOMITE AUDIT, OPINI AUDIT, DAN KOMPLEKSITAS OPERASIONAL TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023). S1 thesis, Universitas Mercu Buana-Menteng.

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Abstract

This study aims to analyze and obtain empirical evidence regarding the influence of political connections, audit committee financial expertise, audit opinion, and operational complexity on audit delay. This research uses a causal method with a quantitative approach. The population of the study consists of 87 energy sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sample is determined using non-probability sampling with a purposive sampling technique. Secondary data were obtained from financial and annual reports available on the official website of the Indonesia Stock Exchange (www.idx.co.id). Data analysis was conducted using various techniques, including descriptive statistics, model fit tests, panel data regression, classical assumption tests, goodness of fit tests, and hypothesis testing with E-Views version 12. The results of this study demonstrate that audit opinion has a significant negative effect on audit delay, whereas political connections, financial expertise of the audit committee, and operational complexity do not have a significant effect on audit delay. Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris terkait pengaruh koneksi politik, keahlian finansial komite audit, opini audit, dan kompleksitas operasional terhadap audit delay. Penelitian ini menggunakan metode kausal dengan pendekatan kuantitatif. Populasi penelitian adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020-2023 yang berjumlah 87 perusahaan. Sampel ditentukan menggunakan metode non-probability sampling dengan teknik purposive sampling. Data sekunder diperoleh dari laporan keuangan dan tahunan perusahaan yang tersedia di situs resmi Bursa Efek Indonesia (www.idx.co.id). Analisis data dilakukan dengan menggunakan beberapa teknik, yaitu statistik deskriptif, uji kesesuaian model, regresi data panel, uji asumsi klasik, uji kesesuaian model, dan uji hipotesis dengan program E-Views versi 12. Hasil penelitian ini membuktikan bahwa opini audit berpengaruh negatif signifikan terhadap audit delay, sedangkan koneksi politik, financial expertise komite audit, dan kompleksitas operasional tidak berpengaruh signifikan terhadap audit delay.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43221010109
Uncontrolled Keywords: Political Connections, Audit Committee Financial expertise, Audit Opinion, Operational Complexity, and Audit delay. Koneksi Politik, Financial expertise Komite Audit, Opini Audit, Kompleksitas Operasional, dan 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: OKTAFIYANI AZ ZAHRO
Date Deposited: 23 May 2025 07:26
Last Modified: 23 May 2025 07:26
URI: http://repository.mercubuana.ac.id/id/eprint/95603

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