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Pengaruh Tekanan Kepatuhan Hukum, Ukuran Kap, Dan Kinerja Keuangan Terhadap Audit Delay Dengan Keahlian Komite Audit Sebagai Variabel Moderasi (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia)

This research aims to examine the effect of legal compliance pressure, size of audit firm (KAP) and financial performance on audit delay with audit committee expertise as a moderating variable in mining companies listed on the Indonesia Stock Excha.nge for the 2020-2022 period. In this research, the sample selection technique used purposive sampling to obtain a sample of 23 companies. This research uses multiple linear regression data analysis and moderated regression analysis. The results obtained from this research prove that legal compliance pressure and size of audit firm (KAP) have a negative effect on audit delay. Meanwhile, financial performance has no effect on audit delay. The MRA test results show that the audit committee expertise variable is unable to moderate the influence of legal compliance pressure on audit delay.
Keywords: Audit Delay, Legal Compliance Pressure, size of audit firm (KAP), Financial Performance and Audit Committee Expertise

Ketersediaan
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Perpustakaan Universitas Riau 2002110144
2002110144
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2002110144
Penerbit
Pekanbaru : Universitas Riau - FEB -Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002110144
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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