Lesmana, Adelia Arya (2021) Pengaruh Audit Switching, Opini Audit, L/R Operasi dan Solvabilitas terhadap Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
Audit delay is the length of time in completing financial statements that exceed the predetermined time limit. This study aims to determine the factors that influence audit delay, namely audit switching, audit opinion, operating balance and solvabilitas. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. The sample selection technique in this study was using purposive sampling and 130 samples were obtained which were used as research. The data analysis technique used in this research is descriptive statistical analysis, classical assumption test, multiple linear regression, and research capital test using SPSS 16 software. Based on the analysis results show that audit switching and operating l/r have no effect on audit delay. Meanwhile, the results of the audit opinion and solvency analysis showed that these two variables affect the 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: | ADELIA ARYA LESMANA |
| Date Deposited: | 15 Oct 2021 02:58 |
| Last Modified: | 15 Oct 2021 02:58 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8252 |
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