PENGARUH AUDITOR SWITCHING, OPINI AUDIT, FINANCIAL DISTRESS, DAN INVENTORY ACTIVITY TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR BASIC MATERIAL DI BURSA EFEK INDONESIA PERIODE TAHUN 2019-2021

RAMADHINI, ADELIA and Nurullah, Asfeni (2023) PENGARUH AUDITOR SWITCHING, OPINI AUDIT, FINANCIAL DISTRESS, DAN INVENTORY ACTIVITY TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR BASIC MATERIAL DI BURSA EFEK INDONESIA PERIODE TAHUN 2019-2021. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study was to determine the effect of auditor switching, audit opinion, financial distress, and inventory activity on audit delay in basic material sector companies listed on the IDX for the 2019-2021 period. The research population consisted of 43 companies and the number of research samples used was 25 basic material sector companies registered on the IDX for 2019-2021 using the purposive sampling method. The type of data used is secondary data in the form of annual reports sourced from the IDX (Indonesia Stock Exchange) website and the company's official website. Hypothesis testing is done using multiple linear regression analysis. The results of this study prove that auditor switching, audit opinion, financial distress, and inventory activity have no effect on audit delay.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Auditor Switching, Opini Audit, Financial Distress, Inventory Activity, Audit Delay
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ms Adelia Ramadhini
Date Deposited:	15 May 2023 04:21
Last Modified:	15 May 2023 04:21
URI:	http://repository.unsri.ac.id/id/eprint/103192

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