Image of Pengaruh Ukuran Perusahaan, Profitabilitas, Audit Tenure, Opini Audit, Solvabilitas, Dan Ukuran Kap Terhadap Audit Delay ( Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023)
Penanda Bagikan

CD Skripsi

Pengaruh Ukuran Perusahaan, Profitabilitas, Audit Tenure, Opini Audit, Solvabilitas, Dan Ukuran Kap Terhadap Audit Delay ( Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023)

Audit delay, which is the time difference between the end of the fiscal year and the date of issuance of the audit report, is an important issue in the financial reporting of public companies in Indonesia. The timeliness of financial statements is needed by various parties, both internal and external to the company, to support relevant decision-making. This study aims to analyze the influence of company size, profitability, tenure audit, audit opinion, solvency, and the size of Public Accounting Firms (KAP) on audit delays in mining companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The research method used was quantitative with secondary data from 19 mining companies, resulting in 95 observations of annual financial statements. The results showed that profitability, audit opinion, solvency, and KAP size had a significant effect on audit delay, while company size and tenure audit had no effect. High profitability and reasonable audit opinions without exception tend to speed up the audit process, while high solvency and small KAP prolong audit delays. The limitation of this study lies in the limited number of samples and only using mining companies with rupiah currency. Recommendations for further research are to add other variables, expand the sample to different sectors, and extend the study period. The implications of this study are expected to help companies in identifying and controlling the factors causing audit delays, so that they can improve the timeliness of financial reporting.
Keywords: Audit delay, Profitability, Audit opinion, Solvency, Company size, Public Accounting Firm.

Ketersediaan
#
Perpustakaan Universitas Riau 1802124624
1802124624
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1802124624
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
-
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
1802124624
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Komentar
Anda harus masuk sebelum memberikan komentar