CD Skripsi

Keberadaan Komite Audit Sebagai Pemoderasi Pengaruh Leverage, Profitabilitas, Audit Tenure, Dan Ukuran Kap Terhadap Audit Delay (Studi Empiris Pada Perusahaan Consumer Goods Yang Terdaftar Di Pt. Bursa Efek Indonesia Tahun 2015-2018)

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ABSTRACT
This research aims to examine the effect of leverage, profitability, audit tenure and KAP size on audit delay by being moderated by an audit committee on consumer goods companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Audit delay is measured by the number of days from the closing date of the company's fiscal year, December 31 until the date stated in the independent auditor's report. This research uses documentation data collection methods obtained from data retrieval through electronic media such as audited financial statement data and company annual reports that are sampled. The total sample in this research was 32 companies that were determined by the purposive sampling method. This research uses Structural Equation Modeling (SEM) analysis method with WARP Partial Least Squares (PLS) as its software. SEM is used in this research because it is able to test the relationship between moderating variables that are direct. The results of this research indicate that leverage affects audit delay as evidenced by the p-value of

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0020)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis - Akuntansi., 2020

Deskripsi Fisik

ix, 93 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0020)

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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