PENGARUH IMPLEMENTASI BIG DATA ANALYTICS, UKURAN KANTOR AKUNTAN PUBLIK DAN OPINI AUDIT TERHADAP AUDIT DELAY

ANDINI, SRI and Hakiki, Arista and Listya, Anisa (2023) PENGARUH IMPLEMENTASI BIG DATA ANALYTICS, UKURAN KANTOR AKUNTAN PUBLIK DAN OPINI AUDIT TERHADAP AUDIT DELAY. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the effect of impelentation of big data analytics, the size of the public accounting firm and audit opinion on audit delays in banking, telecommunications and transportation sub-sector companies listed on the Indonesia Stock Exchange for the period 2016 - 2021. The type of data used in this research is secondary data obtained from the company website or the Indonesian Stock Exchange website, namely the Annual Report. The sample was taken by using a purposive sampling method with a total sample of 56 companies. Analysis technique in this paper used Logistic Regression. The results of this study show that the implementation of big data analytics and the size of the public accounting firm have no effect on audit delay, while audit opinion has an effect on audit delay.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Big Data Analytics, Kantor Akuntan Publik, Opini Audit , dan Audit Delay
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Sri Andini
Date Deposited:	03 Jan 2024 06:28
Last Modified:	03 Jan 2024 06:28
URI:	http://repository.unsri.ac.id/id/eprint/137386

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