CD Skripsi

Pengaruh Ukuran Perusahaan, Profitabilitas, Opini Audit, Dan Solvabilitas Terhadap Audit Delay (Studi Empiris Pada Perusahaan Sektor Perdagangan, Jasa, Dan Investasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019- 2021)

---

ABSTRACT
Audit delay is defined as the length of time span for completion of the annual financial report audit, which is measured by the number of days starting from the year closing the book until the date stated in the independent auditor's report. This research was conducted to provide empirical evidence of the effect of company size, profitability, audit opinion, and solvency on the length of time for audit completion/audit delay. The sample for this study uses trade, service and investment sector companies listed on the IDX for the 2019-2021 period. The data used are financial reports issued by the company every year. The sampling technique used purposive sampling method.
This study uses multiple linear regression analysis method. The results of this study indicate that during the 2019-2021 period solvency has an effect on audit delay with a significant value of 0.005 and other variables in this study have no effect on audit delay with a significant value above 0.05. For the research results, company size, profitability, and audit opinion have no effect on audit delay. For future research, you can add independent variables or add other variables such as audit committees, the complexity of company operations, IRFS convergence, internal audits, and others that can affect audit delay.
Keywords: Company Size, Profitability, Audit Opinion, Solvency, Audit Delay

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

1702122271

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

1702122271

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar