PENGARUH AUDIT COMPLEXITY DAN FINANCIAL DISTRESS, TERHADAP AUDIT DELAY DENGAN MODERASI PANDEMI COVID-19

• Main Author: Rafalia Harditasya Putri, (Author)
• Format: Book
• Published: 2022-06-30.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

This study aims to determine the effect of audit complexity and financial distress on audit delay by moderating the COVID-19 pandemic. The population of this study is the food and beverages sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 and 2020. The selection of sample criteria was carried out using a purposive sampling technique with predetermined criteria and data obtained were 48 samples from 24 sub-sector companies. food and beverage. Hypothesis testing in this study using multiple linear regression analysis with SPSS 25 program with a significance level of 0.05%. The results of this study indicate that audit complexity and financial distress have no effect on audit delay and the COVI-19 pandemic does not moderate the relationship between audit complexity and financial distress on audit delay.

Item Description

http://repository.upnvj.ac.id/19088/19/ABSTRAK.pdf
http://repository.upnvj.ac.id/19088/20/AWAL.pdf
http://repository.upnvj.ac.id/19088/3/BAB%20I.pdf
http://repository.upnvj.ac.id/19088/4/BAB%20II.pdf
http://repository.upnvj.ac.id/19088/5/BAB%20III.pdf
http://repository.upnvj.ac.id/19088/6/BAB%20IV.pdf
http://repository.upnvj.ac.id/19088/7/BAB%20V.pdf
http://repository.upnvj.ac.id/19088/15/DAFTAR%20PUSTAKA.pdf
http://repository.upnvj.ac.id/19088/9/RIWAYAT%20HIDUP.pdf
http://repository.upnvj.ac.id/19088/17/LAMPIRAN.pdf
http://repository.upnvj.ac.id/19088/21/HASIL%20TURNITIN.pdf
http://repository.upnvj.ac.id/19088/16/ARTIKEL.pdf