PENGARUH UKURAN PERUSAHAAN, TINGKAT PROFITABILITAS, AGRESIVITAS PAJAK DAN OPINI AUDITOR TERHADAP AUDIT DELAY (Studi Empiris Terhadap Perusahaan IDX Quality30 Yang Terdaftar di BEI Tahun 2020-2022)

ANNISA, ZAKIAH and Aspahani, Aspahani (2024) PENGARUH UKURAN PERUSAHAAN, TINGKAT PROFITABILITAS, AGRESIVITAS PAJAK DAN OPINI AUDITOR TERHADAP AUDIT DELAY (Studi Empiris Terhadap Perusahaan IDX Quality30 Yang Terdaftar di BEI Tahun 2020-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the influence of company size, profitability level, tax aggressiveness, and auditor opinion on audit delay. The research was conducted on companies listed on the Indonesia Stock Exchange, utilizing purposive sampling for the period of 2020-2022. The independent variables include company size, profitability level, tax aggressiveness, and auditor opinion, while the dependent variable is audit delay. A sample of 19 companies was obtained over a 3-year observation period, resulting in a total of 57 data points. The samples were analyzed using multiple linear regression with the assistance of SPSS 23 software. According to the analysis results, company size and profitability level have a negative effect on audit delay, whereas tax aggressiveness and auditor opinion do not have a significant effect on audit delay. Keywords: Audit Delay, Firm Size, Profitability, Tax Aggressiveness, Auditor Opinion

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Delay, Ukuran Perusahaan, Profitabilitas, Agresivitas Pajak, Opini Auditor
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Zakiah Annisa
Date Deposited:	15 Nov 2024 08:07
Last Modified:	15 Nov 2024 08:07
URI:	http://repository.unsri.ac.id/id/eprint/159369

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