SEPTIANI, DWI (2026) PENGARUH AUDIT DELAY, AUDIT TENURE, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi Empiris: Pada Perusahaan Sektor Transportasi dan Logistik yang terdaftar di Bursa Efek Indonesia periode 2019-2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the effect of Audit Delay, Audit Tenure, and company size on Audit quality in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Audit quality is a crucial element in ensuring the reliability of a company's financial statements, which are greatly needed by stakeholders in decision making. The sampling technique used was purposive sampling technique and obtained 150 out of 30 transportation and logistics sector companies listed on the Indonesia Stock Exchange for the period 2019-2023 as samples in this study. This study uses a quantitative approach with the logistic regression method using SPSS Statistics 26 software and the data used is secondary data in the form of the company's annual financial statements. The results of the study indicate that audit delay does not significantly affect audit quality, audit tenure also does not significantly affect audit quality, while firm size has a positive and significant effect on audit quality. These findings indicate that the timeliness of audit completion and the length of the working relationship between the auditor and the client do not always reflect the quality of the resulting audit, while firm scale is an important indicator in determining audit quality because it is related to operational complexity and the strengthening of internal control systems. Audit delay has no significant effect on audit quality. Audit tenure has no significant effect on audit quality. Company size has a positive and significant effect on audit quality. In conclusion, this study highlights that audit quality in the transportation and logistics sector is more strongly associated with firm characteristics rather than audit timing or auditor tenure. These findings provide valuable insights for regulators, auditors, and stakeholders in strengthening audit practices and enhancing financial reporting quality. Keywords: audit delay, audit tenure, company size, audit quality. Penelitian ini bertujuan untuk menganalisis pengaruh Audit Delay, Audit Tenure, dan ukuran perusahaan terhadap kualitas Audit pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Kualitas Audit merupakan elemen krusial dalam memastikan keandalan laporan keuangan perusahaan, yang sangat dibutuhkan oleh pemangku kepentingan dalam pengambilan keputusan. Teknik pengambilan sampel yang digunakan yakni menggunakan teknik purposive sampling dan diperoleh sebanyak 150 dari 30 perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2019 - 2023 sebagai sampel dalam penelitian ini. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi logistik dengan menggunakan perangkat lunak SPSS Statistics 26 dan data yang digunakan adalah data sekunder berupa laporan keuangan tahunan perusahaan. Hasil penelitian menunjukkan bahwa audit delay tidak berpengaruh signifikan terhadap kualitas audit, audit tenure juga tidak berpengaruh signifikan terhadap kualitas audit, sedangkan ukuran perusahaan berpengaruh positif dan signifikan terhadap kualitas audit. Temuan ini mengindikasikan bahwa ketepatan waktu penyelesaian audit dan lamanya hubungan kerja antara auditor dan klien tidak selalu mencerminkan kualitas audit yang dihasilkan, sementara skala perusahaan menjadi indikator penting dalam menentukan kualitas audit karena berkaitan dengan kompleksitas operasional dan penguatan sistem pengendalian internal. Audit Delay tidak berpengaruh signifikan terhadap kualitas Audit. Audit Tenure tidak berpengaruh signifikan terhadap kualitas Audit. Ukuran perusahaan berpengaruh positif dan signifikan terhadap kualitas Audit. Kesimpulannya, studi ini menyoroti bahwa kualitas audit di sektor transportasi dan logistik lebih erat kaitannya dengan karakteristik perusahaan daripada waktu pelaksanaan audit atau masa jabatan auditor. Temuan ini memberikan wawasan berharga bagi regulator, auditor, dan pemangku kepentingan dalam memperkuat praktik audit dan meningkatkan kualitas pelaporan keuangan. Kata kunci: audit delay, audit tenure, ukuran perusahaan, kualitas audit.
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