CD Skripsi

Pengaruh Komite Audit, Opini Audit Dan Reputasi Kap Terhadap Audit Delay Dengan Ukuran Perusahaan Sebagai Pemoderasi (Studi Kajian Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021)

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This study aims to determine the influence of the audit committee, audit opinion and reputation of KAP on audit delay with company size as a moderation variable. The population in this study is banking companies listed on the Indonesia Stock Exchange in 2019-2021. Sample selection in this study used purposive sampling method. The sample selected in this study was 43 companies and was selected based on predetermined criteria. The data analysis method used is multiple linear regression analysis. The results showed that the audit committee, audit opinion and reputation of KAP affect audit delay. The size of the company is not able to moderate the relationship of the audit committee to audit delay. Meanwhile, the size of the company is able to moderate the relationship between audit opinion and KAP's reputation against audit delay.

Keywords: Audit Committee, Audit Opinion, Public Accounting Reputation, Audit Delay, Company Size

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902113275

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902113275

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

Vina

Versi lain/terkait

Lampiran Berkas

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