PENGARUH KOMPLEKSITAS OPERASIONAL, FINANCIAL CONDITION DAN OPINI AUDIT TERHADAP AUDIT DELAY DENGAN SPESIALISASI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2020)

FADHILA, NORISKA SITTY (2022) PENGARUH KOMPLEKSITAS OPERASIONAL, FINANCIAL CONDITION DAN OPINI AUDIT TERHADAP AUDIT DELAY DENGAN SPESIALISASI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2020). S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Audit delay is able to affect the relevance and reliability of financial information on the actions of investors in decision making. The smaller the possibility of audit delay, the better the investment decision-making process because the information is reliable and timely. Finally, this will increase the attractiveness and efficiency of the capital market. Therefore, it is very important to know the factors that can affect audit delay. This study aims to analyze the effect of operational complexity, financial condition and audit opinion on audit delay with auditor specialization as a moderating variable. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2014-2020. Determination of the sample in this study using purposive sampling technique with a sample of 71 companies. So that the number of observations that meet the criteria in this study is 497 data. This study uses a panel data regression model using the E-views version 12 application and processed using the Microsoft Excel application. The results showed that operational complexity, financial condition had a significant effect on audit delay. While the audit opinion has no effect on audit delay. Furthermore, auditor specialization is able to moderate operational complexity and financial condition to audit delay. However, auditor specialization is not able to moderate audit opinion on audit delay. Keywords: audit delay, operational complexity, financial condition, audit opinion, auditor specialization Audit delay mampu mempengaruhi relevansi serta keandalan dari informasi keuangan terhadap tindakan investor dalam pengambilan keputusan. Semakin kecil kemungkinan terjadinya audit delay, maka semakin baik pula proses pengambilan keputusan investasi karena informasi andal dan tepat waktu. Akhirnya, hal ini akan meningkatkan daya tarik dan efisiensi dalam pasar modal. Oleh karena itu, sangat penting untuk mengetahui faktor-faktor yang dapat mempengaruhi audit delay. Penelitian ini bertujuan menganalisis pengaruh kompleksitas operasional, financial condition dan opini audit terhadap audit delay dengan spesialisasi auditor sebagai variabel moderasi. Populasi yang digunakan dalam penelitian ini merupakan perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2020. Penentuan sampel dalam penelitian ini menggunakan teknik purposive sampling dengan sampel sebanyak 71 perusahaan. Sehingga jumlah pengamatan yang memenuhi kriteria pada penelitian ini sebanyak 497 data. Penelitian ini menggunakan model regresi data panel menggunakan aplikasi E-views versi 12 serta diolah menggunakan aplikasi Microsoft Excel. Hasil penelitian menunjukkan bahwa kompleksitas operasional, financial condition berpengaruh signifikan terhadap audit delay. Sedangkan opini audit tidak berpengaruh terhadap audit delay. Selanjutnya, spesialisasi auditor mampu memoderasi kompleksitas operasional dan financial condition terhadap audit delay. Namun, spesialisasi auditor tidak mampu memoderasi opini audit terhadap audit delay. Kata Kunci: audit delay, Kompleksitas Operasional, financial condition, opini audit, Spesialisasi auditor

Item Type: Thesis (S2)
NIM/NIDN Creators: 55518120027
Uncontrolled Keywords: audit delay, Kompleksitas Operasional, financial condition, opini audit, Spesialisasi auditor, audit delay, operational complexity, financial condition, audit opinion, auditor specialization
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: MELATI CAHYA FITRIANI
Date Deposited: 04 Feb 2023 02:34
Last Modified: 04 Feb 2023 02:34
URI: http://repository.mercubuana.ac.id/id/eprint/73921

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