Skripsi

PENGARUH IMPLEMENTASI BIG DATA ANALYTICS, UKURAN KANTOR AKUNTAN PUBLIK DAN OPINI AUDIT TERHADAP AUDIT DELAY

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Penilaian

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This research aims to examine the effect of impelentation of big data analytics, the size of the public accounting firm and audit opinion on audit delays in banking, telecommunications and transportation sub-sector companies listed on the Indonesia Stock Exchange for the period 2016 - 2021. The type of data used in this research is secondary data obtained from the company website or the Indonesian Stock Exchange website, namely the Annual Report. The sample was taken by using a purposive sampling method with a total sample of 56 companies. Analysis technique in this paper used Logistic Regression. The results of this study show that the implementation of big data analytics and the size of the public accounting firm have no effect on audit delay, while audit opinion has an effect on audit delay.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407000043	T137386	T1373862024	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1373862024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2023

Collation

xvii, 67 hlm.; Ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan

Specific Detail Info

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Statement of Responsibility

MURZ

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