PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, AUDITOR SWITCHING DAN PANDEMI COVID-19 TERHADAP AUDIT DELAY.

• Main Author: Hani Frimmantuti, (Author)
• Format: Book
• Published: 2022-01-31.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

This study is a quantitative study that aims to examine the effect of firm size, financial distress, auditor switching and the COVID-19 pandemic on audit delay. This study uses data from the financial statements of food and beverages companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The selection of sample criteria was carried out using a purposive sampling technique with predetermined criteria and obtained a total of 66 data samples from 22 food and beverages companies. Hypothesis testing in this study using multiple linear regression analysis with SPSS 24 program with a significance level of 5% (0.05). The results of this study indicate that 1) firm size has a negative and significant effect on audit delay; 2) financial distress has no effect on audit delay; 3) auditor switching has no effect on audit delay; 4) the COVID-19 pandemic has no effect on audit delay and there is no difference in audit delay before the COVID-19 pandemic and after the COVID-19 pandemic.

Item Description

http://repository.upnvj.ac.id/15643/1/ABSTRAK.pdf
http://repository.upnvj.ac.id/15643/2/AWAL.pdf
http://repository.upnvj.ac.id/15643/3/BAB%201.pdf
http://repository.upnvj.ac.id/15643/4/BAB%202.pdf
http://repository.upnvj.ac.id/15643/5/BAB%203.pdf
http://repository.upnvj.ac.id/15643/6/BAB%204.pdf
http://repository.upnvj.ac.id/15643/7/BAB%205.pdf
http://repository.upnvj.ac.id/15643/8/DAFTAR%20PUSTAKA.pdf
http://repository.upnvj.ac.id/15643/9/RIWAYAT%20HIDUP.pdf
http://repository.upnvj.ac.id/15643/10/LAMPIRAN.pdf
http://repository.upnvj.ac.id/15643/11/HASIL%20PLAGIARISME.pdf
http://repository.upnvj.ac.id/15643/12/ARTIKEL%20KI.pdf