CD Skripsi

Pengaruh Ukuran Kap, Audit Tenure, Auditor Switching, Solvabilitas Dan Profitabilitas Terhadap Audit Delay (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019)

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ABSTRACT
The study aims to analyze and provide empirical evidence of (1) the effect of KAP measures on audit delays. (2) the effect of audit tenure on audit delay. (3) the effect of the auditor switching on the audit delay. (4) the effect of solvency on audit opinion delay. (5) the effect of profitability on audit delays. The population used in this study is mining companies listed on the Indonesia Stock Exchange in 2015-2019. The sampling method uses purposive sampling, with the number of 41 companies. The data analysis in this study is using Structural Equation Modeling-Partial Least Square (SEM-PLS) using Warp-PLS Software version 6.0 PLS. The results of this study showed that (1) kap size affects audit delay with significance value of 0.028 < 0.05, (2) audit tenure has an effect on audit delay with significance value of 0.046 < 0.05, (3) auditor switching has no effect on auditing audit delay with significance value 0.219 > 0.05, (4) solvency affects audit delay with significance value of 0.047 < 0.05, (5) profitability affects audit delay with significance value of 0.021 < 0.05.
Keywords : KAP Size, Tenure Audit, Auditor switching, Solvency, Profitability, Audit Delay

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1702122407

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1702122407

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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