PENGARUH KOMPLEKSITAS AUDIT, KOMISARIS INDEPENDEN, KEPEMILIKAN ASING, MASA PERIKATAN AUDITOR, REPUTASI KAP, DAN BANKRUPTCY PREDICTION TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR CONSUMER CYCLICALS DI BURSA EFEK INDONESIA PERIODE TAHUN 2018-2022

ARWANI, JESSIKA and Nurullah, Asfeni (2024) PENGARUH KOMPLEKSITAS AUDIT, KOMISARIS INDEPENDEN, KEPEMILIKAN ASING, MASA PERIKATAN AUDITOR, REPUTASI KAP, DAN BANKRUPTCY PREDICTION TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR CONSUMER CYCLICALS DI BURSA EFEK INDONESIA PERIODE TAHUN 2018-2022. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study was to determine the effect of audit complexity,independent commissioners, foreign ownership, audit tenure, KAP reputation, and bankruptcy prediction on audit delay in consumer cyclicals sector companies listed on the IDX for the 2018, 2019, 2021 and 2022 period. The research population consisted of 151 companies and the number of research samples used was 84 consumer cyclicals sector companies registered on the IDX for 2018, 2019, 2021 and 2022 using the purposive sampling method. The type of data used is secondary data in the form of annual reports sourced from the IDX (Indonesia Stock Exchange) website and the company’s official website. Hypothesis testing is done using logistic regression analysis. The results of this study prove that audit complexity, independent commissioners, foreign ownership, audit tenure, KAP reputation, and bankruptcy prediction have no effect on audit delay

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kompleksitas Audit, Komisaris Independen, Kepemilikan Asing, Masa Perikatan Auditor, Reputasi KAP, Bankruptcy Prediction, Audit Delay
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Jessika Arwani
Date Deposited:	18 Apr 2024 08:07
Last Modified:	18 Apr 2024 08:07
URI:	http://repository.unsri.ac.id/id/eprint/143192

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