Image of Pengaruh Kompleksitas Operasi Perusahaan, Komite Audit, Dan Kepemilikan Publik Terhadap Audit Delay Yang Dimoderasi Oleh Financial Distress Dan Reputasi Kap Pada Perusahaan Sektor Perdagangan, Jasa, Dan Investasi Yang Terdaftar Di Bei Tahun 2019-2021
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Pengaruh Kompleksitas Operasi Perusahaan, Komite Audit, Dan Kepemilikan Publik Terhadap Audit Delay Yang Dimoderasi Oleh Financial Distress Dan Reputasi Kap Pada Perusahaan Sektor Perdagangan, Jasa, Dan Investasi Yang Terdaftar Di Bei Tahun 2019-2021

Audit delay is the length of the period of issuance of financial statements which is the time required by the independent auditor to audit the financial statements from the closing date of the company's books. The longer the audit delay period, it indicates a problem in the financial statements and the company. This study aims to test and analyze the effect of complexity of company operations, audit committee, and public ownership on audit delay moderated by financial distress and KAP reputation. The population in this study were trading, service and investment sector companies listed on the IDX in 2019-2021 and the sample amounted to 51 companies using purposive sampling method. The data analysis method used in this study is SEM PLS using SmartPLS version 3.2.9 software. The results of this study indicate that the complexity of company operations, audit committees, and public ownership affect audit delay. However, financial distress does not moderate the effect of complexity of company operations, audit committee, and public ownership on audit delay. Likewise, KAP reputation does not moderate the effect of the audit committee on audit delay in trading, service and investment sector companies listed on the IDX in 2019-2021.
Keywords: Complexity of Company Operations, Audit Committee, Public Ownership, Financial Distress , KAP Reputation, Audit Delay

Ketersediaan
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Perpustakaan Universitas Riau 2002110002
2002110002
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
2002110002
Penerbit
Pekanbaru : Universitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002110002
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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