Dewi, Christiana Astutika (2023) Analisis Faktor yang Memengaruhi Audit Delay pada Perusahaan Consumer Non Cyclical di Bursa Efek Indonesia. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
Audit delay is the duration required to complate the audit process as measured from the closing date of the financial year to the date the auditor’s report is completed. This study aims to analyze the effect of company size, KAP size, profitability, audit opinion, and solvency on audit delay in consumer non cyclical companies listed in Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample used in this study is consumer non cyclical companies listed in Indonesia Stock Exchange (IDX) for the 2017-2021 period. Sampling was carried out using a purposive sampling technique, with a sample of 98 companies. This study uses secondary data obtained from the annual financial reports of consumer non cyclical companies. The data analysis technique used is logistic regression analysis with the help of SPSS 25 and Microsoft Excel software. Based on the result of logistic regression analysis, firm size has a negative effect on audit delay. KAP size has a negative effect on audit delay. Profitability has a negative effect on audit delay. Audit opinion has no effect on audit delay. Solvability has a positive effect on audit delay.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | CHRISTIANA ASTUTIKA DEWI |
| Date Deposited: | 11 Apr 2023 03:19 |
| Last Modified: | 11 Apr 2023 03:19 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/10287 |
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