eprintid: 79580
rev_number: 17
eprint_status: archive
userid: 12241
dir: disk0/00/07/95/80
datestamp: 2026-10-27 07:12:27
lastmod: 2026-10-27 07:12:27
status_changed: 2026-10-27 07:12:27
type: thesis
metadata_visibility: show
contact_email: sophanshofwan@gmail.com
creators_name: Adil Indi Pebrian, NIM.: 211 08040092
title: PENGARUH
REPUTASI KAP UKURAN PERUSAHAAN DAN
CORPORATE GOVERNANCE TE RHADAP A UDIT DELAY PADA
INDEKS KOMPAS 100
ispublished: pub
subjects: ak_sya
divisions: ak_syar
full_text_status: restricted
keywords: Audit Delay , Reputation of Public Accounting Firm , Company
Size , Audit Committee , Internal Audit
note: Dinik Fitri Rahajeng Pangestuti, SE., M.Ak.
abstract: 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
date: 2026-08-13
date_type: published
pages: 107
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Adil Indi Pebrian, NIM.: 211 08040092  (2026) PENGARUH REPUTASI KAP UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TE RHADAP A UDIT DELAY PADA INDEKS KOMPAS 100.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/79580/1/21108040092_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/79580/2/21108040092_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf