PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN KOMPETENSI KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020

AZIZURRAHMAN, MUHAMMAD and Meirawati, Eka and Donata, Efva Octavina (2022) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN KOMPETENSI KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to test whether the size of the company, profitability, and competence of audit committee affect audit delays in the trading sector companies using a sample of trading sector companies listed on the Indonesia Stock Exchange in 2017-2020. The population used in this study are trading sector companies listed on the Indonesia Stock Exchange in 2017-2020. The method used is purposive sampling because the study has specific sample criteria tailored to the purpose of the study. Based on the purposive sampling method, the number of samples in this study amounted to 76 samples with observations 4 years in a row. Hypothesis testing uses multiple regression analysis using the SPSS 26 program. The results of this study showed that the company's size variables had no effect on audit delay, profitability had a negativ effect on audit delay, and competence of audit committee had a positive effect on audit delay.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Keywords: Company Size, Profitability, Competence of Audit Committee, Audit Delay
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Azizurrahman
Date Deposited:	25 Jan 2022 06:59
Last Modified:	25 Jan 2022 06:59
URI:	http://repository.unsri.ac.id/id/eprint/62626

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