Skripsi
PENGARUH AUDIT TENURE, UKURAN KAP, PERGANTIAN AUDITOR, OPINI AUDIT, FINANCIAL DISTRESS, DAN PROFITABILITAS TERHADAP AUDIT DELAY DI PERUSAHAAN DALAM INDEKS SAHAM LQ45 TAHUN 2018-2021.
This study aims to examine the effect of audit tenure, public accounting firm size, auditor switching, audit opinion, financial distress, and profitability on audit delay. the object of this study is LQ45 comapanies listed on Indonesia Stock Exchange in 2018—2021. The samples of this study is 15 companies with 57 observation in total. The type of this research is a quantitative data of secondary source. Data analysis technique used are descriptive statistical analysis and multiple linier regression analysis. The results of this study show that audit tenure has positive and significant result on audit delay, public accounting firm size has negative and significant effect on audit delay, financial distress has negative and insignificant effect on audit delay, auditor switching has no significant effect on audit delay, and audit opinion as well as profitability have no insignificant effect on audit delay.
Inventory Code | Barcode | Call Number | Location | Status |
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2307001158 | T90975 | T909752023 | Central Library (Referens) | Available |
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