Image of Pengaruh Pergantian Auditor, Kompleksitas Operasi Perusahaan, Kesulitan Keuangan, Dan Ukuran Perusahaan Terhadap Keterlambatan Penyelesaian Audit (Audit Delay) (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020)
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Pengaruh Pergantian Auditor, Kompleksitas Operasi Perusahaan, Kesulitan Keuangan, Dan Ukuran Perusahaan Terhadap Keterlambatan Penyelesaian Audit (Audit Delay) (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020)

ABSTRACT
This study aims to examine and analyze the effect of auditor switching, company operation complexity, financial distress, and company size on audit delay (study on manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020). The type of data used in this study is secondary data in the form of the company's annual report.
The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020, totaling 193 companies. Sampling was done by purposive sampling method in order to obtain a sample of 97 companies. This study uses multiple linear regression analysis using the SPSS program.
The results of this study indicate that auditor switching do not effect audit delay, while company operation complexity, financial distress, and company size effect on audit delay.
Keywords: Audit Delay, Auditor Switching, Company Operation Complexity, Financial Distress, Company Size

Ketersediaan
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Perpustakaan Universitas Riau 1802124576
1802124576
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Informasi Detail
Judul Seri
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No. Panggil
1802124576
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1802124576
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
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