PENGARUH AUDIT TENURE, LEVERAGE, KOMPLEKSITAS OPERASI DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY

• Main Author: Ikhsan Ramadhan, (Author)
• Format: Book
• Published: 2023-01-13.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

This study aims to analyze the effect of Audit Tenure, Leverage, Operational Complexity and Company Age on Audit Delay in service sector companies listed on the IDX in 2019-2021. This research is a quantitative study with secondary data derived from audited financial reports and company annual reports. The sample selection in this study used a purposive sampling technique, the data used in this study amounted to 936 data. The techniques applied in analyzing the data are regression model determination test, classic assumption test, hypothesis testing, and panel data regression using STATA software version 17. The results of this study indicate that 1) Tenure Audit does not affect Audit Delay; 2) Leverage does not affect audit delay; 3) Operational complexity has a positive effect on audit delay; 4) Company Age has a negative effect on Audit Delay. The results of this research provide a reference for auditors in an effort to overcome audit delay, by looking at what factors can affect audit delay, in this study it was found that audit delay is influenced by the complexity of operations and the age of the company.

Item Description

http://repository.upnvj.ac.id/22326/1/ABSTRAK.pdf
http://repository.upnvj.ac.id/22326/2/AWAL.pdf
http://repository.upnvj.ac.id/22326/3/BAB%201.pdf
http://repository.upnvj.ac.id/22326/4/BAB%202.pdf
http://repository.upnvj.ac.id/22326/5/BAB%203.pdf
http://repository.upnvj.ac.id/22326/6/BAB%204.pdf
http://repository.upnvj.ac.id/22326/7/BAB%205.pdf
http://repository.upnvj.ac.id/22326/8/DAFTAR%20PUSTAKA.pdf
http://repository.upnvj.ac.id/22326/9/RIWAYAT%20HIDUP.pdf
http://repository.upnvj.ac.id/22326/10/LAMPIRAN.pdf
http://repository.upnvj.ac.id/22326/11/HASIL%20PLAGIARISME.pdf
http://repository.upnvj.ac.id/22326/12/ARTIKEL%20KI.pdf