CD Skripsi

Pengaruh Financial Expertise Komite Audit, Ukuran Rapat Komite Audit, Dan Komite Audit Independen Terhadap Audit Delay Dengan Cost Of Debt Sebagai Variabel Moderasi Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2016-2021

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ABSTRACT
This research aims to determine the effectfinancial expertise audit committee, audit committee meeting size, and audit committee independence of audit delay with cost of debt as moderation. This research was conducted on mining companies listed on the IDX in 2016-2021. Sampling technique using method purposive sampling, the data collection used is documentation. The sample in this research consisted of 23 companies. The data analysis technique used is Moderated Regression Analysis (MRA) absolute difference. Data analysis in this study used SPSS version 25 software. Based on the research results, it shows Financial expertise the audit committee has an influence onaudit delay, The size of the audit committee meeting has an effect on audit delay, The independent audit committee has an influence onaudit delay, Cost of debt can moderate the influence financial expertise audit committee againstaudit delay, Cost of debt can moderate the influence of the size of audit committee meetings onaudit delay, and Cost of debt can moderate the influence of the independent audit committee onaudit delay.
Keywords: Financial expertise of the audit committee, size of audit committee meetings, independent audit committee, cost of debt, audit delay

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Ketersediaan

Detail Information

Judul Siri

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No. Panggilan

2002110164

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Penerangan Fizikal

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002110164

Content Type

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Media Type

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Carrier Type

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Edisi

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Subjek

Akuntansi

Maklumat khusus

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Penyataan Tanggungjawab

daus

Other version/related

Fail Lampiran

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