TY  - THES
N1  - Dinik Fitri Rahajeng Pangestuti, SE., M.Ak.
ID  - digilib79580
UR  - https://digilib.uin-suka.ac.id/id/eprint/79580/
A1  - Adil Indi Pebrian, NIM.: 211 08040092
Y1  - 2026/08/13/
N2  - This study aims to analyze and test the effects of the reputation of
public a ccounting firms (KAP) KAP), audit committees, and internal audit on
audit delay at Kompas 100 Index listed on the Indonesia Stock Exchange
(IDX) for the period 2021 2025. The sample in this study consists of
manufacturing companies that meet specific criteria. These criteria were
determined using purposive sampling. The sample size consists of 100
observations . The data analysis technique used is panel data regression
analysis using Eviews v.12. Data analysis shows that the reputation of the
public accounting firm, company size, and internal audit do not have a
significant effect on audit delay, whereas the aud it committee has a
significant positive effect on audit delay.
Keywords:
Audit Delay , Reputation of Public Accounting Firm , Company
Size , Audit Committee , Internal Audit
PB  - UIN SUNAN KALIJAGA YOGYAKARTA
KW  - Audit Delay 
KW  -  Reputation of Public Accounting Firm 
KW  -  Company
Size 
KW  -  Audit Committee 
KW  -  Internal Audit
M1  - skripsi
TI  - PENGARUH
REPUTASI KAP UKURAN PERUSAHAAN DAN
CORPORATE GOVERNANCE TE RHADAP A UDIT DELAY PADA
INDEKS KOMPAS 100
AV  - restricted
EP  - 107
ER  -