CD Tesis

Pengaruh Solvabilitas, Kompleksitas Operasi, Audit Effort, Likuiditas, Profitabilitas, Dan Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2019-2021

---

Delays in the release of financial reports might lead to complications with
the issuer's financial statements. If there is a delay resulting in the unavailability
of financial reports when they are required, the information in the financial
statements will lose its relevance and be unable to fulfill the demands of users;
hence, the financial reports would be rendered worthless.
This study aims to investigate the effects of solvency, operational
complexity, audit effort, liquidity, profitability, and firm size on audit delay and
audit opinion, as well as the effects of KAP's reputation, which serves as a control
variable. This research was done utilizing secondary data and a quantitative
methodology. Secondary data consists of information on the release date of the
company's financial statements on the IDX website and annual reports of IDXlisted
firms from 2019 to 2021. The enterprises in the manufacturing sector
registered on the IDX constitute the research population. The sample selection
strategy employed a purposive sampling methodology with a total size of 68
companies, and multiple linear regression was used as the analytical technique.
According to the findings of the study, Solvability has no effect on Audit
Delay. There is no effect between Operational Complexity and Audit Delay. Audit
Effort of work affects Audit Delay. Audit Delay has no effect on liquidity.
Profitability has an effect on the Audit Delay. Audit Delay is affected by company
size.
Key Words : Solvability, Operational Complexity, Audit Effort, Liquidity,
Profitability, Company Size, and Audit Delay

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

2010242065

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2010242065

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar