PENGARUH OPINI AUDIT, UKURAN KAP, KOMITE AUDIT, DAN AUDIT TENURE TERHADAP ABNORMAL AUDIT DELAY

NABILLA, RIQQAH (2022) PENGARUH OPINI AUDIT, UKURAN KAP, KOMITE AUDIT, DAN AUDIT TENURE TERHADAP ABNORMAL AUDIT DELAY. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Opini Audit, Ukuran KAP, Komite Audit, dan Audit Tenure Terhadap Abnormal Audit Delay. Objek Penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016 sampai 2019. Penentuan sampel dilakukan menggunakan metode purposive sampling, dengan total sampel dalam penelitian ini adalah sebanyak 103 perusahaan. Data dalam penelitian ini dianalisis menggunakan regresi linier berganda dengan bantuan aplikasi SPSS versi 20. Hasil penelitian ini menunjukkan bahwa ukuran KAP (X2) berpengaruh negatif terhadap abnormal audit delay (Y), sedangkan opini audit (X1), komite audit (X3), dan audit tenure (X4) tidak berpengaruh terhadap abnormal audit delay (Y). Kata Kunci : Opini Audit, Ukuran KAP, Komite Audit, Audit Tenure, Abnormal Audit Delay. This study aims to determine and analyze the effect of audit opinion, KAP size, audit comitee and audit tenure to abnormal audit delay. The object of this research is a manufacturing company which listed on the Indonesia Stock Exchange from 2016 to 2019. The sample determination was carried out using purposive sampling method, with total sample of 103 companies. The data in this study were analyzed using multiple linier regression test with the help of the SPSS application. The results of this study indicate that KAP size (X2) has a negative effect on Abnormal Audit Delay (Y), while audit opinion (X1), audit comitee (X3) and audit tenure (X4) have no effect to abnormal audit delay (Y). Keywords : Audit Opinion, KAP Size, Audit Comitee, Audit Tenure, Abnormal Audit Delay.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 046
NIM/NIDN Creators: 43217120107
Uncontrolled Keywords: Audit Opinion, KAP Size, Audit Comitee, Audit Tenure, Abnormal Audit Delay.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.8 Accounting for Enterprises Enganged in Specific Kinds of Activities/Akuntansi Usaha yang Bergerak dalam Jenis Kegiatan Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 22 Jul 2022 03:23
Last Modified: 22 Jul 2022 03:23
URI: http://repository.mercubuana.ac.id/id/eprint/65857

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