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Skripsi

PENGARUH AUDIT TENURE, FINANCIAL DISTRESS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY DENGAN KUALITAS AUDIT SEBAGAI PEMEDIASI (Studi Empiris pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023)

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This study aims to analyze the factors that influence audit delay with audit quality mediation in state-owned companies listed on the Indonesia Stock Exchange in 2020-2023. The number of research samples was 24 companies with a total of 96 observation data obtained using saturated sampling technique. The statistical method used is panel data regression analysis and sobel test with Eviews 12 software. The results of the study using the panel data regression analysis method show that financial distress and audit quality have a significant effect on audit delay, while audit tenure and company size have no effect on audit delay. The results of research with the sobel test show that audit quality is able to mediate the effect of audit tenure, financial distress, and company size on audit delay.

Availability
Inventory Code Barcode Call Number Location Status
2507001287T168001T1680012025Central Library (Reference)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1680012025
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xix, 114 hlm.; ilus.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.480 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Akuntansi keuangan
Specific Detail Info
-
Statement of Responsibility
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