PENGARUH FEE AUDIT, PERGANTIAN AUDITOR, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2022)

FATHONAH, SALSABILA (2024) PENGARUH FEE AUDIT, PERGANTIAN AUDITOR, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to test, analyze and obtain empirical evidence regarding the effect of fee audit, auditor switching, and company size on audit delay. This research was conducted on mining sector companies listed on the Indonesia Stock Exchange during the 2021-2022 period. This study uses secondary information from financial statements of mining companie listed on the Indonesia Stock Exchange. The sampling technique in this study uses purposive sampling with several predetermined criteria so that the samples obtained were 72 samples. The data analysis method used is panel data regression test use the software application Eviews. The results of this study indicate that (1) Fee Audit has a negative effect on audit delay, (2) Auditor Switching has no effect on audit delay, and (3) Company Size has no effect on audit delay. Keywords: Fee Audit, Auditor Switching, Company Size, Audit Delay Penelitian ini bertujuan untuk melakukan analisis empiris terhadap pengaruh fee audit, pergantian auditor, dan ukuran perusahaan terhadap audit delay. Penelitian dilakukan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2022. Sumber data yang digunakan adalah laporan keuangan perusahaan pertambangan yang terdaftar di BEI. Metode pengambilan sampel menggunakan teknik purposive sampling dengan kriteria tertentu, menghasilkan sampel sebanyak 72 perusahaan. Analisis data dilakukan menggunakan uji regresi data panel dengan menggunakan perangkat lunak Eviews. Hasil penelitian menunjukkan bahwa (1) Fee audit memiliki pengaruh negatif terhadap audit delay, (2) Pergantian auditor tidak berpengaruh terhadap audit delay, dan (3) Ukuran perusahaan tidak berpengaruh terhadap audit delay. Kata kunci: Fee Audit, Pergantian Auditor, Ukuran Perusahaan, Audit Delay.

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 24 125
Call Number:	SE/32/24/079
NIM/NIDN Creators:	43220010127
Uncontrolled Keywords:	Fee Audit, Pergantian Auditor, Ukuran Perusahaan, Audit Delay.
Subjects:	600 Technology/Teknologi > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait > 622.3 Mining for Specific Materials/Jenis Pertambangan Tertentu 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.02 Management of Enterprises of Specific Sizes and Scopes/Pengelolaan Usaha dengan Ukuran dan Lingkup Tertentu 700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.25 Exchanges/Bursa
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	13 May 2024 05:51
Last Modified:	13 May 2024 05:51
URI:	http://repository.mercubuana.ac.id/id/eprint/88649

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