Image of Pengaruh Good Corporate Governance, Ukuran Kap Dan Opini Audit Tahun Sebelumnya Terhadap Audit Delay Dengan Reputasi Kap Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Pertambangan dan Agriculture Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)
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CD Skripsi

Pengaruh Good Corporate Governance, Ukuran Kap Dan Opini Audit Tahun Sebelumnya Terhadap Audit Delay Dengan Reputasi Kap Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Pertambangan dan Agriculture Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)

This research aims to analyze the effect board of commisioners size, competency of audit committee, KAP size, prior year’s audit opinion on audit delay with KAP repuation as a moderting variable. This population in this research are mining and agriculture companies listed on the Indonesia Stock Exchange during 2020-2022 period. The research used secondary data type, with quantitives methods, with 66 sample of Mining companies and 30 sample of agriculture companies equals 96 final sample. The data analysis method used is a multiple linear regression using SPSS 23 software. According to the results in Mining companies: board of commisioners size, competency of audit committee, KAP size, prior years’s audit opinion. has effect on audit delay. KAP reputation unable to moderate the effect of board of commisioners size, competency of audit committee, KAP size, prior year’s audit opinion with audit delay. Meanwhile the results in Agriculture companies: board of commisioners size and prior years’s audit opinion has effect on audit delay, competency of audit committee and KAP size has no offect on audit delay. KAP reputation unable to moderate board of commisioners size, competency of audit committee, prior year’s audit opinion. KAP reputation able to moderate KAP size on audit delay.





Keywords: Audit delay, Good Corporate Governance, KAP Size, Prior Year’s Audit Opinion, KAP reputations

Ketersediaan
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Perpustakaan Universitas Riau 1902155338
1902155338
Tersedia
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Judul Seri
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No. Panggil
1902155338
Penerbit
Pekanbaru : Univerisitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902155338
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
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Pernyataan Tanggungjawab
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