PENGARUH RASIO KEUANGAN, ATRIBUT PERUSAHAAN, DAN AUDIT TENURE TERHADAP AUDIT DELAY SEBELUM DAN SELAMA MASA PANDEMI COVID-19 DENGAN UKURAN KAP SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTAT YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2022)

SILALAHI, ZANETA KARINA MAHARANI and Saftiana, Yulia (2024) PENGARUH RASIO KEUANGAN, ATRIBUT PERUSAHAAN, DAN AUDIT TENURE TERHADAP AUDIT DELAY SEBELUM DAN SELAMA MASA PANDEMI COVID-19 DENGAN UKURAN KAP SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTAT YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the influence of profitability, solvency, firm size, firm age, and audit tenure on audit delay public before and during Covid-19 pandemic with accounting firm size as a moderating variable. The sample for this study is property and real estate sector companies that listed on the Indonesia Stock Exchange in 2017-2022. This research uses quantitative descriptive methods. The number of research samples is 84 samples determined by the purposive sampling method. The data analysis technique used is panel data regression with STATA 17. The results showed that in the period before the pandemic profitability, solvency, firm size, firm age, and audit tenure variables have no effect on on audit delay. Accounting firm size before the pandemic is only able to moderate the influence of firm size on audit delay. While during the pandemic, the results showed that profitability has a negative effect on audit delay. Solvency, firm size, firm age, and audit tenure variables have no effect on audit delay. Accounting firm size during the pandemic is not able to moderate the influence of profitability, solvency, firm size, firm age, and audit tenure on audit delay.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Delay, Profitability, Solvency, Firm Size, Firm Age, Audit Tenure, Accounting Firm Size
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Zaneta Karina Maharani Silalahi
Date Deposited:	18 Jan 2024 09:04
Last Modified:	18 Jan 2024 09:04
URI:	http://repository.unsri.ac.id/id/eprint/138783

Available Versions of this Item

PENGARUH RASIO KEUANGAN, ATRIBUT PERUSAHAAN, DAN AUDIT ENURE TERHADAP AUDIT DELAY SEBELUM DAN SELAMA MASA PANDEMI COVID-19 DENGAN UKURAN KAP SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTAT YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2022). (deposited 17 Jan 2024 04:00)
- PENGARUH RASIO KEUANGAN, ATRIBUT PERUSAHAAN, DAN AUDIT TENURE TERHADAP AUDIT DELAY SEBELUM DAN SELAMA MASA PANDEMI COVID-19 DENGAN UKURAN KAP SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTAT YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2022). (deposited 18 Jan 2024 09:04) [Currently Displayed]

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