CD Skripsi
Pengaruh Audit Delay, Audit Tenure, Komite Audit Dan Ukuran Perusahaan Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023)
              ABSTRACT
This study aims to examine the effect of audit delay, audit tenure, audit
committee and company size on audit quality at State-Owned Enterprises (BUMN)
listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. This
research is a quantitative study using secondary data derived from annual reports.
The population in this study were all BUMN companies for the period 2021-2023.
The sample in this study amounted to 24 companies studied for 3 years, totaling 72
companies using purposive sampling method. The data processing method used in
this research is logistic regression analysis with SPSS version 26 software, for data
processing applications. The results of the study indicate that audit delay and audit
tenure have no effect on audit quality and audit committee and company size on
audit quality.
Keywords: Audit Delay, Audit Tenure, Audit Committee, Company Size, Audit
Quality            
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