PENGARUH UKURAN PERUSAHAAN, DEBT TO EQUITY RATIO, DAN OPINI AUDIT TERHADAP LAMANYA WAKTU PENYELESAIAN AUDIT (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022)

ARKAN, MUHAMMAD THARIQ and Meirawati, Eka (2024) PENGARUH UKURAN PERUSAHAAN, DEBT TO EQUITY RATIO, DAN OPINI AUDIT TERHADAP LAMANYA WAKTU PENYELESAIAN AUDIT (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to test the influence of company size, debt to equity ratio, and audit opinion on the length of time for audit completion in banking companies listed on Indonesia Stock Exchange in 2019-2022. Samples selected using the purposive sampling technique were obtained as many as 140 samples. The results of the study showed that the size of the company, and the opinion of the audit affected the length of time the audit was completed, and the debt to equity ratio had no effect on the length of time the audit was completed. The limitation in this study is that the independent variables in this study are still classified as low in explaining the influence on dependent variables and the sample in this study is limited to Banking companies listed on the Indonesia Stock Exchange in 2019-2022.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Ukuran Perusahaan, Debt To Equity Ratio, Opini Audit
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Muhammad Thariq Arkan
Date Deposited: 22 Jan 2024 07:49
Last Modified: 22 Jan 2024 07:49
URI: http://repository.unsri.ac.id/id/eprint/139182

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