HUBUNGAN FINANCIAL DISTRESS, OPINI AUDIT, KEY AUDIT MATTERS DAN KARAKTER PERUSAHAAN TERHADAP AUDIT DELAY (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020 - 2022)

ADELIA, SHELLY and Wahyudi, Tertiarto (2025) HUBUNGAN FINANCIAL DISTRESS, OPINI AUDIT, KEY AUDIT MATTERS DAN KARAKTER PERUSAHAAN TERHADAP AUDIT DELAY (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020 - 2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of financial distress, audit opinion, key audit matters, and company characteristics on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2022. The company characteristics variables include firm size and operational complexity. The data used in this study is secondary data obtained from annual and financial reports. The analytical method employed is panel data regression using a quantitative approach. The results indicate that financial distress and operational complexity have a positive effect on audit delay, while audit opinion and firm size do not have a significant effect. Key audit matters also show no significant influence on audit delay. This study provides valuable implications for auditors and management in managing timely financial reporting.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Financial Distress, Opini Audit, Key Audit Matters, Ukuran Perusahaan, Kompleksitas Operasi, Audit Delay
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Shelly Adelia
Date Deposited:	09 May 2025 02:53
Last Modified:	09 May 2025 02:54
URI:	http://repository.unsri.ac.id/id/eprint/171842

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