Skripsi
HUBUNGAN FINANCIAL DISTRESS, OPINI AUDIT, KEY AUDIT MATTERS DAN KARAKTER PERUSAHAAN TERHADAP AUDIT DELAY (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020 - 2022)
This study aims to analyze the effect of financial distress, audit opinion, key audit matters, and company characteristics on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2022. The company characteristics variables include firm size and operational complexity. The data used in this study is secondary data obtained from annual and financial reports. The analytical method employed is panel data regression using a quantitative approach. The results indicate that financial distress and operational complexity have a positive effect on audit delay, while audit opinion and firm size do not have a significant effect. Key audit matters also show no significant influence on audit delay. This study provides valuable implications for auditors and management in managing timely financial reporting.
Inventory Code | Barcode | Call Number | Location | Status |
---|---|---|---|---|
2507002476 | T171842 | T1718422025 | Central Library (Reference) | Available but not for loan - Not for Loan |
No other version available