PENGARUH AUDIT TENURE, UKURAN KAP, PERGANTIAN AUDITOR, OPINI AUDIT, FINANCIAL DISTRESS, DAN PROFITABILITAS TERHADAP AUDIT DELAY DI PERUSAHAAN DALAM INDEKS SAHAM LQ45 TAHUN 2018-2021

JANNAH, NUR AZIZATUL and Budiman, Anton Indra (2023) PENGARUH AUDIT TENURE, UKURAN KAP, PERGANTIAN AUDITOR, OPINI AUDIT, FINANCIAL DISTRESS, DAN PROFITABILITAS TERHADAP AUDIT DELAY DI PERUSAHAAN DALAM INDEKS SAHAM LQ45 TAHUN 2018-2021. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of audit tenure, public accounting firm size, auditor switching, audit opinion, financial distress, and profitability on audit delay. the object of this study is LQ45 comapanies listed on Indonesia Stock Exchange in 2018—2021. The samples of this study is 15 companies with 57 observation in total. The type of this research is a quantitative data of secondary source. Data analysis technique used are descriptive statistical analysis and multiple linier regression analysis. The results of this study show that audit tenure has positive and significant result on audit delay, public accounting firm size has negative and significant effect on audit delay, financial distress has negative and insignificant effect on audit delay, auditor switching has no significant effect on audit delay, and audit opinion as well as profitability have no insignificant effect on audit delay.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Tenure, Ukuran KAP, Pergantian Auditor, Opini Audit, Financial Distress, Profitabilitas, Audit Delay
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nur Azizatul Jannah
Date Deposited:	15 Mar 2023 20:31
Last Modified:	15 Mar 2023 20:31
URI:	http://repository.unsri.ac.id/id/eprint/90975

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