    {
      "department": "FAKULTAS EKONOMI DAN BISNIS ISLAM",
      "subjects": [
        "ak_sya"
      ],
      "eprintid": 79580,
      "thesis_type": "skripsi",
      "date": "2026-08-13",
      "userid": 12241,
      "documents": [
          {
            "language": "id",
            "placement": 1,
            "eprintid": 79580,
            "files": [
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                  "filesize": 3223699,
                  "filename": "21108040092_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf"
                }
            ],
            "content": "published",
            "rev_number": 3,
            "uri": "http:\/\/digilib.uin-suka.ac.id\/id\/document\/1087613",
            "main": "21108040092_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf",
            "mime_type": "application\/pdf",
            "docid": 1087613,
            "format": "text",
            "security": "public",
            "pos": 1,
            "formatdesc": "PENGARUH REPUTASI KAP UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TE RHADAP A UDIT DELAY PADA INDEKS KOMPAS 100"
          },
          {
            "language": "id",
            "placement": 2,
            "eprintid": 79580,
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                  "mtime": "2026-10-27 07:06:57",
                  "datasetid": "document",
                  "fileid": 1893285,
                  "objectid": 1087614,
                  "uri": "http:\/\/digilib.uin-suka.ac.id\/id\/file\/1893285",
                  "mime_type": "application\/pdf",
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                  "filesize": 3421575,
                  "filename": "21108040092_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf"
                }
            ],
            "content": "published",
            "rev_number": 3,
            "uri": "http:\/\/digilib.uin-suka.ac.id\/id\/document\/1087614",
            "main": "21108040092_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf",
            "mime_type": "application\/pdf",
            "docid": 1087614,
            "format": "text",
            "security": "validuser",
            "pos": 2,
            "formatdesc": "PENGARUH REPUTASI KAP UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TE RHADAP A UDIT DELAY PADA INDEKS KOMPAS 100"
          }
      ],
      "rev_number": 17,
      "creators": [
        {
          "name": {
            "lineage": null,
            "given": "NIM.: 211 08040092",
            "honourific": null,
            "family": "Adil Indi Pebrian"
          }
        }
      ],
      "dir": "disk0\/00\/07\/95\/80",
      "keywords": "Audit Delay , Reputation of Public Accounting Firm , Company\r\nSize , Audit Committee , Internal Audit",
      "lastmod": "2026-10-27 07:12:27",
      "ispublished": "pub",
      "metadata_visibility": "show",
      "date_type": "published",
      "eprint_status": "archive",
      "status_changed": "2026-10-27 07:12:27",
      "datestamp": "2026-10-27 07:12:27",
      "uri": "http:\/\/digilib.uin-suka.ac.id\/id\/eprint\/79580",
      "thesis_name": "other",
      "note": "Dinik Fitri Rahajeng Pangestuti, SE., M.Ak.",
      "full_text_status": "restricted",
      "contact_email": "sophanshofwan@gmail.com",
      "divisions": [
        "ak_syar"
      ],
      "abstract": "This study aims to analyze and test the effects of the reputation of\r\npublic a ccounting firms (KAP) KAP), audit committees, and internal audit on\r\naudit delay at Kompas 100 Index listed on the Indonesia Stock Exchange\r\n(IDX) for the period 2021 2025. The sample in this study consists of\r\nmanufacturing companies that meet specific criteria. These criteria were\r\ndetermined using purposive sampling. The sample size consists of 100\r\nobservations . The data analysis technique used is panel data regression\r\nanalysis using Eviews v.12. Data analysis shows that the reputation of the\r\npublic accounting firm, company size, and internal audit do not have a\r\nsignificant effect on audit delay, whereas the aud it committee has a\r\nsignificant positive effect on audit delay.\r\nKeywords:\r\nAudit Delay , Reputation of Public Accounting Firm , Company\r\nSize , Audit Committee , Internal Audit",
      "type": "thesis",
      "title": "PENGARUH\r\nREPUTASI KAP UKURAN PERUSAHAAN DAN\r\nCORPORATE GOVERNANCE TE RHADAP A UDIT DELAY PADA\r\nINDEKS KOMPAS 100",
      "institution": "UIN SUNAN KALIJAGA YOGYAKARTA",
      "pages": 107
    }