Kolopaking, Stephanie (2025) Determinan Audit Delay Pada Perusahaan Sektor Consumer Cyclical. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study analyse the factors influencing audit delay in consumer cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The examined variables include audit tenure, audit opinion, financial statement complexity, and audit quality, using the multiple linear regression method with SPSS. The results indicate that audit tenure and audit opinion significantly impact the reduction of audit delay, while financial statement complexity and audit quality do not have a significant effect. These findings provide insights for companies and auditors in managing factors that can accelerate audit completion and enhance the timeliness of financial reporting.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Stephanie Kolopaking |
| Date Deposited: | 12 Mar 2025 02:33 |
| Last Modified: | 12 Mar 2025 02:33 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/13323 |
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