ADHISA AZZAHRA PUTRI, . (2024) PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, AUDIT FEE, DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PERDAGANGAN, JASA, DAN INVESTASI YANG TERDAFTAR DI BEI TAHUN 2020 – 2022. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, financial distress, audit fee, dan reputasi auditor terhadap audit delay pada perusahaan sektor perdagangan, jasa, dan investasi yang terdaftar di BEI tahun 2020 – 2022. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder. Metode pengumpulan data menggunakan teknik dokumentasi melalui laporan keuangan tahunan (annual report) perusahaan yang dapat diperoleh melalui www.idx.co.id. Populasi penelitian terdiri dari 201 perusahaan di sektor perdagangan, jasa, dan investasi, dengan sampel penelitian sebanyak 93 perusahaan yang diperoleh selama periode tiga tahun dengan menggunakan pendekatan purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi data panel dengan estimasi Common Effect Model (CEM) yang di uji menggunakan Eviews v.12. Hasil analisis data menghasilkan persamaan regresi Y = 0.380 + (-0.013X1) + (-0.005X2) + 0.013X3 + (-0.007X4). Hasil penelitian menunjukkan bahwa secara parsial ukuran perusahaan tidak berpengaruh signifikan terhadap audit delay dengan nilai t-hitung < t-tabel (1.32201 < 1.65043). Financial distress tidak berpengaruh signifikan terhadap audit delay dengan nilai t-hitung < t-tabel (0.20618 < 1.65043). Audit fee berpengaruh signifikan terhadap audit delay dengan nilai t-hitung < t-tabel (2.019725 > 1.65043). Reputasi auditor berpengaruh signifikan terhadap audit delay dengan nilai t-hitung < t-tabel (2.096139 > 1.65043). Berdasarkan hasil uji simultan diperoleh bahwa ukuran perusahaan, financial distress, audit fee, dan reputasi auditor berpengaruh terhadap audit delay dengan nilai F-hitung > F-tabel (2.790595 > 2.40459). Audit delay dapat dijelaskan oleh ukuran perusahaan, financial distress, audit fee, dan reputasi auditor sebesar 3.91%, sedangkan sisanya 96.09% dijelaskan oleh faktor lain di luar variabel yang diteliti. Kata Kunci: audit delay, ukuran perusahaan, financial distress, audit fee, reputasi auditor ***** This study aims to determine the effect of firm size, financial distress, audit fees, and auditor reputation on audit delay in trading, service, and investment sector companies listed on the IDX in 2020 - 2022. This research is a quantitative study using secondary data. Data collection using documentation techniques through the company's financial and annual reports accessed through www.idx.co.id. The research population in the form of trading, service and investment sector companies as many as 201 companies and a research sample of 93 companies obtained using purposive sampling method for 3 years. The data analysis technique used is panel data regression analysis with Common Effect Model (CEM) estimation which is tested using Eviews v.12. The results of data analysis resulted in a regression equation Y = 0.380 + (-0.013X1) + (-0.005X2) + 0.013X3 + (-0.007X4). The results showed that partially company size has no significant effect on audit delay with a t-count value < t-table (1.32201 < 1.65043). Financial distress has no significant effect on audit delay with a t-count value < t-table (0.20618 < 1.65043). Audit fee has a significant effect on audit delay with a t-count value < t-table (2.019725 > 1.65043). Auditor reputation has a significant effect on audit delay with a t-count value < t-table (2.096139 > 1.65043). Based on the simultaneous test results, it is found that company size, financial distress, audit fees, and auditor reputation have an effect on audit delay with an F-count > F-table value (2.790595> 2.40459). Audit delay can be explained by company size, financial distress, audit fees, and auditor reputation by 3.91%, while the remaining 96.09% is explained by other factors outside the variables studied. Keywords: audit delay, firm size, financial distress, audit fee, auditor reputation
Item Type: | Thesis (Sarjana) |
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Additional Information: | 1). Ati Sumiati, S.Pd., M.M ; 2). Dr. Achmad Fauzi, S.Pd., M.Ak |
Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan |
Divisions: | FE > S1 Pendidikan Ekonomi |
Depositing User: | Adhisa Azzahra Putri . |
Date Deposited: | 09 Aug 2024 00:34 |
Last Modified: | 09 Aug 2024 00:34 |
URI: | http://repository.unj.ac.id/id/eprint/49420 |
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