PENGARUH AUDIT TENURE, FINANCIAL DISTRESS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY DENGAN KUALITAS AUDIT SEBAGAI PEMEDIASI (Studi Empiris pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023)

SAPUTRA, REYHAN and Wahyudi, Tertiarto (2025) PENGARUH AUDIT TENURE, FINANCIAL DISTRESS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY DENGAN KUALITAS AUDIT SEBAGAI PEMEDIASI (Studi Empiris pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the factors that influence audit delay with audit quality mediation in state-owned companies listed on the Indonesia Stock Exchange in 2020-2023. The number of research samples was 24 companies with a total of 96 observation data obtained using saturated sampling technique. The statistical method used is panel data regression analysis and sobel test with Eviews 12 software. The results of the study using the panel data regression analysis method show that financial distress and audit quality have a significant effect on audit delay, while audit tenure and company size have no effect on audit delay. The results of research with the sobel test show that audit quality is able to mediate the effect of audit tenure, financial distress, and company size on audit delay.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Delay, Audit Quality, Audit Tenure, Financial Distress, Company Size, Mediation
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Reyhan Saputra
Date Deposited:	07 Mar 2025 05:13
Last Modified:	07 Mar 2025 05:13
URI:	http://repository.unsri.ac.id/id/eprint/168001

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