CD Skripsi
Pengaruh Pergantian Auditor, Reputasi Kap, Komite Audit, Dan Ukuran Perusahaan Terhadap Audit Delay (Studi Empiris Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2020)
ABSTRACT
This study aims to examine: the effect of auditor turnover, KAP reputation, audit committee and firm size on audit delay. The population in this study are Real Estate companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sample was determined using the purposive sampling method and a sample of 64 companies was obtained with the number of years observed being 2019-2020, so the number of samples was 64 x 2 years so there were 128 samples. The type of data used in this research is secondary data. Data analysis was carried out by logistic analysis with the help of SPSS software.
The results of this study indicate that the auditor turnover variable has a positive effect on audit delay as evidenced by having a significance value of 0.010 with a significance value of 0.010
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