ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017 - 2021)

ADEANSYAH, MOHAMMAD MEIZA and Nurullah, Asfeni (2023) ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017 - 2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This research focuses on examining and testing the level of influence on KAP Size, profitability, firm size, solvency, and audit opinion on audit delay in banking sector companies. The sample population used is banking sector companies listed on the Indonesia Stock Exchange in 2017 - 2021. The technique used in sampling is "Purposive Sampling" and the results of the sample criteria that can be drawn are 25 samples. The data analysis method used is by using logistic regression analysis with SPSS statistical testing. The results obtained are that KAP size, firm size, and solvency have a positive effect on audit delay, while profitability and audit opinion have a negative effect on audit delay.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	audit delay, ukuran KAP, profitabilitas, ukuran perusahaan, solvabilitas, dan opini audit
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mohammad Meiza Adeansyah
Date Deposited:	03 Aug 2023 08:06
Last Modified:	03 Aug 2023 08:06
URI:	http://repository.unsri.ac.id/id/eprint/124939

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