Sufiana Putri Br Tambunan, NIM.: 16840011 (2023) ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT DELAY STUDI PADA PERUSAHAAN DI BIDANG KEUANGAN TAHUN 2017-2022. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.
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Text (ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT DELAY STUDI PADA PERUSAHAAN DI BIDANG KEUANGAN TAHUN 2017-2022)
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Text (ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT DELAY STUDI PADA PERUSAHAAN DI BIDANG KEUANGAN TAHUN 2017-2022)
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Abstract
The purpose of this study was to determine the effect of company size, solvency, profitability, and reputation of public accounting firms on audit delay in banking sub-sector financial companies listed on the Indonesia Stock Exchange in 2017-2022 both partially and simultaneously. The approach used in this research is an associative approach. The population in this study were all banking sub-sector financial companies listed on the IDX. The sampling method in this study used purposive sampling method, obtained 21 companies for 6 years of observation (2017-2022) so that the research data was analyzed as many as 126. The data analysis technique in this study uses Descriptive Statistics, Multiple Liner Regression Analysis Test, and Hypothesis Test. The results of this study prove that partially company size, profitability, and reputation of public accounting firms have a significant effect on audit delay, while solvency has no significant effect on audit delay. Simultaneously company size, solvency, profitability, and the reputation of the public accounting firm have a significant effect on audit delay.
Item Type: | Thesis (Skripsi) |
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Additional Information: | Pembimbing: Rosyid Nur Anggara Putra, S.Pd., M.Si. |
Uncontrolled Keywords: | Audit Delay, Ukuran Perusahaan, Solvabilitas, Profitabilitas, Reputasi Kantor Akuntan Publik |
Subjects: | Ekonomi Islam > Akuntansi Syari'ah |
Divisions: | Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1) |
Depositing User: | Muh Khabib, SIP. |
Date Deposited: | 15 Sep 2023 09:06 |
Last Modified: | 15 Sep 2023 09:06 |
URI: | http://digilib.uin-suka.ac.id/id/eprint/60334 |
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