Pandiangan, Kasih Yanti (2022) Faktor-Faktor yang Mempengaruhi Audit Delay (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia). Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
A delay audit is a length of time each audit is measured from the closing date of the book year to the date when the independent audit report is completed. There are several companies that are guilty of misconduct regarding the severity of the financial reports. The study aims to test the influence of profitability, auditing committees, the age of the company, the size of the company, and the tenure of delayed audits. The research population is the manufacturing company recorded at the Indonesian stock exchange (BEI) 2016-2020. The method of sampling taking is the show show which sample 915 samples obtained, which next in outlier makes it 485 samples. The data analysis techniques used are descriptive statistical analysis, classic assumptions test, linear regression analysis, and hypothetical testing. Studies have proved that variables of the size of the enterprise profitability and tenure audits have a significant impact on delay audits, while those of profitability, the auditing committee, and the age of the company do not significantly affect the delay audit. Overall variables of profitability, auditing committees, company-age, corporate size, and tenure audits affect delay audits. Keywords: Profitability, Audit Committee, Company Age, Company Size, Tenure Audit, Audit Delay
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | KASIH YANTI PANDIANGAN |
| Date Deposited: | 21 Apr 2022 05:25 |
| Last Modified: | 21 Apr 2022 05:25 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8849 |
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