PENGARUH AUDIT FEE, FINANCIAL DISTRESS DAN AUDITOR SWITCHING TERHADAP AUDIT DELAY

DHEA LIESDI AGISTA, . (2022) PENGARUH AUDIT FEE, FINANCIAL DISTRESS DAN AUDITOR SWITCHING TERHADAP AUDIT DELAY. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

*ABSTRAK* Penelitian ini bertujuan untuk mengetahui pengaruh audit fee, financial distress, dan auditor switching terhadap audit delay. Penelitian ini menjadikan perusahaan pada Sektor Properti & Real Estate dan Sektor Infrastruktur yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2020 sebagai populasi. Sampel dipilih dengan menggunakan metode purposive sampling dan menghasilkan 85 observasi. Data diolah dengan menggunakan aplikasi SPSS dan dianalisis dengan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa audit fee dan financial distress tidak berpengaruh terhadap audit delay. Sedangkan auditor switching berpengaruh positif terhadap audit delay. Kata Kunci: Audit Fee, Financial Distress, Auditor Switching, Audit Delay *ABSTRACT* This study aims to determine the effect of audit fees, financial distress, and auditor switching on audit delay. This study uses companies in the Property & Real Estate Sector and Infrastructure Sector listed on the Indonesia Stock Exchange in 2019- 2020 as the population. The sample was selected using the purposive sampling method and produced 85 observations. The data was processed using the SPSS application and analyzed by multiple linear regression analysis. The results of this study indicate that audit fees and financial distress have no effect on audit delay. Meanwhile, auditor switching has a positive effect on audit delay. Keywords: Audit Fee, Financial Distress, Auditor Switching, Audit Delay

Item Type:	Thesis (Sarjana)
Additional Information:	1. Adam Zakaria, SE, MSi.,Ph.D Ak., CA 2. Hafifah Nasution, SE, M.S.Ak
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 15116 not found.
Date Deposited:	29 Aug 2022 02:04
Last Modified:	29 Aug 2022 02:04
URI:	http://repository.unj.ac.id/id/eprint/33512

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