FAHANUN, YUNITA LATIEF (2022) PPENGARUH OPINI AUDIT, REPUTASI KAP, DAN PERGANTIAN AUDITOR TERHADAP AUDIT DELAY(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze and obtain empirical evidence regarding the effect of audit opinion, KAP reputation, and auditor turnover on Audit Delay. The objects in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The research sample was determined using the purposive sampling method and a total sample of 62 companies was obtained which was downloaded through the official website www.idx.co.id . The research was conducted for 3 years in order to obtain a total sample of 186 companies. The type of data used is secondary data and the analytical method used is Multiple Linear Regression analysis using SPSS. The contributions of this research are theoretical contributions, practical contributions, and policy contributions. The results of this study indicate that audit opinion has a negative effect on Audit Delay, KAP's reputation has a negative effect on Audit Delay, and auditor turnover has no effect on Audit Delay. Kewywords : audit opinion, KAP reputation, auditor switching, audit delay. Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris mengenai pengaruh opini audit, reputasi KAP, dan pergantian auditor terhadap Audit Delay. Objek dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018 sampai dengan 2020. Sampel penelitian ditentukan dengan menggunakan metode purposive sampling dan diperoleh jumlah sampel sebanyak 62 perusahaan yang diunduh melalui website resmi www.idx.co.id . Penelitian dilakukan selama 3 tahun sehingga diperoleh 186 total sampel perusahaan. Jenis data yang digunakan adalah data sekunder serta metode analisis yang digunakan adalah analisis Regresi Linier Berganda dengan menggunakan SPSS. Kontribusi penelitian ini adalah kontribusi teori, kontribusi praktik, serta kontribusi kebijakan. Hasil penelitian ini menunjukan bahwa opini audit berpengaruh negatif terhadap Audit Delay, reputasi KAP berpengaruh negatif terhadap Audit Delay, serta pergantian auditor tidak berpengaruh tehadap Audit Delay. Kata Kunci : opini audit, reputasi KAP, pergantian auditor, audit delay.
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