ANDRIYAN SHIDIQ, RIZA (2021) FAKTOR FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN JASA TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 - 2020. Skripsi thesis, STIE Mandala.

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Abstract

ABSTRAC Audit delay is the length of time for the completion of the audit carried out by the auditor in carrying out his work, which is measured from the closing date of the financial year to the date of issuance of the audit report. Audit delays that exceed BAPEPAM's time limit will of course result in delays in the publication of financial statements. The delay in the publication of financial statements can be an indication of problems in the financial statements, so that issuers take longer to complete the audit. This study aims to analyze whether the size of the company, the complexity of the company's operations, the reputation of the public accounting firm and the auditor's opinion have a simultaneous or partial effect on the audit delay of companies transportation service on BEI. The population in this study are transportation service companies listed on BEI period 2016-2020. The number of population obtained as many as 43 companies, the company after the analysis there are 11 companies that have been determined by the purposive sampling method. The data analysis technique used is multiple linear regression analysis. The results of the study indicate that the size of the company has a significant negative effect on Audit Delay, Complexity of Company Operations, KAP Reputation and Auditor's Opinion has no significant effect on Audit Delay. Keywords: Company Size, Complexity of Company Operations, KAP Size, Auditor Opinion, Audit Delay.

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HA Statistics
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	13 Apr 2022 06:58
Last Modified:	13 Apr 2022 06:58
URI:	http://repo.itsm.ac.id/id/eprint/655

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