<mets:mets OBJID="eprint_79580" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><mets:metsHdr CREATEDATE="2026-10-28T06:55:46Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Institutional Repository UIN Sunan Kalijaga Yogyakarta</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_79580_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>PENGARUH&#13;
REPUTASI KAP UKURAN PERUSAHAAN DAN&#13;
CORPORATE GOVERNANCE TE RHADAP A UDIT DELAY PADA&#13;
INDEKS KOMPAS 100</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">NIM.: 211 08040092</mods:namePart><mods:namePart type="family">Adil Indi Pebrian</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>This study aims to analyze and test the effects of the reputation of&#13;
public a ccounting firms (KAP) KAP), audit committees, and internal audit on&#13;
audit delay at Kompas 100 Index listed on the Indonesia Stock Exchange&#13;
(IDX) for the period 2021 2025. The sample in this study consists of&#13;
manufacturing companies that meet specific criteria. These criteria were&#13;
determined using purposive sampling. The sample size consists of 100&#13;
observations . The data analysis technique used is panel data regression&#13;
analysis using Eviews v.12. Data analysis shows that the reputation of the&#13;
public accounting firm, company size, and internal audit do not have a&#13;
significant effect on audit delay, whereas the aud it committee has a&#13;
significant positive effect on audit delay.&#13;
Keywords:&#13;
Audit Delay , Reputation of Public Accounting Firm , Company&#13;
Size , Audit Committee , Internal Audit</mods:abstract><mods:classification authority="lcc">Akuntansi Syari'ah</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8061">2026-08-13</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS EKONOMI DAN BISNIS ISLAM</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_79580"><mets:rightsMD ID="rights_eprint_79580_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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