CD Skripsi

Pengaruh Opini Audit, Pergantian Auditor, Kesulitan Keuangan, Dan Efektivitas Komite Audit Terhadap Audit Delay (Studi Empiris Pada Seluruh Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2017)

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This study aims to prove the factors that influence audit delay. The factors tested in this study were audit opinion, auditor change, financial difficulties, audit committee size, meeting frequency and member expertise. The population of this study are all companies listed on the Indonesia Stock Exchange in 2014-2017. The total sample of this research is 78 companies with a 4-year observation period so 312 observations have been selected. Data analysis was performed with classical assumptions and hypothesis testing using multiple linear regression methods with SPSS version 25. The results showed that audit opinion and financial distress negatively affected audit delay. Meanwhile, auditor switching, audit committee size, meeting frequency and member expertise have no effect on audit delay. The effect of independent variables to describe the dependent variable was 36.1% while the remaining 63.9% was influenced by other variables.
Keywords: Audit Delay, Audit Opinion, Auditor Switching, Financial Distress, Audit Committee Size, Frequency of Meetings, and Member’s Expertise

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 119 (0284)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2019

Deskripsi Fisik

vi, 71 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 119 (0284)

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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