CD Skripsi
Pengaruh Opini Audit, Pergantian Auditor, Ukuran Perusahaan, Dan Komisaris Independen Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022)
ABSTRACT
This research aims to analyze the influence of audit opinion, auditor switching company size, and independent commissioners on audit delay. The population and sample used in this research are manufacturing companies listed on the Indonesia Stock Exchange. The sampling method was carried out using a purposive sampling method. The type of data used is secondary data, obtained from financial reports and audited financial reports. The data analysis technique used in this research is descriptive statistical analysis with the help of SPSS (Statistical Package for Social Science) software. The results of the research show that audit opinion effect on audit delay, auditor switching effect on audit delay, company size effect on audit delay, and independent commissioners effect on audit delay.
Keywords: Audit Delay, Audit Opinion, Audit Switching, Company Size, and Independent Commissioners.
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