CD Skripsi
Pengaruh Audit Tenure, Kompleksitas Operasi, Total Aset, Dan Solvabilitas Terhadap Audit Delay (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Periode 2017-2019)
This study aims to determine the effect of audit tenure, operating complexity, total
assets, and solvability on audit delay. This study uses a quantitative approach
using secondary data contained in the company's Annual Report. The population
in this study are mining companies listed on the Indonesia Stock Exchange for the
2017-2019 period. Through purposive sampling method, 36 companies were
obtained as samples. The results of multiple linear regression analysis using SPSS
26 software show that the complexity of operations and solvability affect audit
delay. Meanwhile, audit tenure and total assets have no effect on audit delay.
Keywords: audit delay, audit tenure, operating complexity, total assets, solvability
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