PENGARUH DEBT COVENANT, KUALITAS LABA DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY: Studi Empiris pada Perusahaan Konsumer Non Primer yang terdaftar di Bursa Efek Indonesia Tahun 2019-2021

• Main Author: Putri Pramestiwi Kusumojati, - (Author)
• Format: Book
• Published: 2023-09-06.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/105496/1/S_PEA_1909556_Title.pdf; http://repository.upi.edu/105496/2/S_PEA_1909556_Chapter%201.pdf; http://repository.upi.edu/105496/3/S_PEA_1909556_Chapter%202.pdf; http://repository.upi.edu/105496/4/S_PEA_1909556_Chapter%203.pdf; http://repository.upi.edu/105496/5/S_PEA_1909556_Chapter%204.pdf; http://repository.upi.edu/105496/6/S_PEA_1909556_Chapter%205.pdf; http://repository.upi.edu/105496/7/S_PEA_1909556_Appendix.pdf
• Keywords: HF5601 Accounting; L Education (General)

Penelitian ini bertujuan untuk mengetahui pengaruh debt covenant, kualitas laba dan reputasi auditor terhadap audit delay. Populasi penelitian ini yaitu perusahaan sektor konsumer non primer yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2021. Metode pengambilan sampel yang digunakan adalah purposive sampling dan didapatkan data sebanyak 86 perusahaan. Teknik analisis yang digunakan dalam melakukan uji hipotesis yaitu analisis regresi linear berganda. Hasil pengujian hipotesis menunjukkan bahwa (1) debt covenant berpengaruh positif terhadap audit delay; (2) kualitas laba berpengaruh negatif terhadap audit delay; (3) reputasi auditor berpengaruh negatif terhadap audit delay; (4) debt covenant, kualitas laba dan reputasi auditor secara simultan berpengaruh terhadap audit delay. This study aims to determine the effect of debt covenants, earnings quality and auditor reputation on audit delay. The population of this study is non-primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sampling method used was purposive sampling and obtained data for 86 companies. The analysis technique used in testing the hypothesis is multiple linear regression analysis. The results of hypothesis testing show that (1) debt covenant has a positive effect on audit delay; (2) earnings quality has a negative effect on audit delay; (3) auditor reputation has a negative effect on audit delay; (4) debt covenant, earnings quality and auditor reputation simultaneously affect audit delay.