Skripsi
PENGARUH AUDIT DELAY, REPUTASI AUDITOR, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2020
The purpose of this research is to find out and analyze the influence of audit delay, auditor reputation and audit committee on audit quality in banking companies listed in Indonesia Stock Exchange. The population of this research is 43 banking companies listed in indonesia stock exchange in periodic 2018 - 2021. The sampling technique used is purposive sampling, obtained 43 companies sample which meet the criteria for three years observation with total 129 unit analysis. Data were obtained from audited financial statements and the independent auditor's report of the company samples downloaded from the website of the Stock Exchange that www.idx.co.id. The data technique analysis and testing hypothesis in this reseach were analyzed using logistic regression analysis. The results of this research shows that : (1) audit delay has positive effect on the audit quality, (2) audior reputation has Positive effect on the audit quality, and (3) audit committee has Negative effect on the audit quality. Kata Kunci : Audit Quality, Audit Delay, Auditor Reputation dan Audit Committee
Inventory Code | Barcode | Call Number | Location | Status |
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2207001364 | T71319 | T713192022 | Central Library (Referens) | Available |
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