ANALISIS PENGARUH FAKTOR INTERNAL PERUSAHAAN TERHADAP AUDIT DELAY PADA BANK UMUM SYARIAH

Nayla Aina Salsabila, NIM.: 19108040032 (2023) ANALISIS PENGARUH FAKTOR INTERNAL PERUSAHAAN TERHADAP AUDIT DELAY PADA BANK UMUM SYARIAH. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Financial statements are a medium to identify the performance of the company, which is used as a guideline for decision making both internal and external parties. Delay in the publication of a financial statement due to the phenomenon of audit delay will create negative signals for many parties. This research is used to analyze the influence of profitability, solvency, company size, operation complexity and audit committee on audit delay. This research uses sharia general banking objects in indonesia listed on the OJK in 2017-2022 with samples obtained totaling 11 companies. The data analysis technique uses panel data regression with the statistical tool Eviews 12. The results of this research showed that the solvency variable has a significant negative effect and the operation complexity variable has a significant positive effect on audit delay. However, for the variable profitability, company size and audit committee partially or individually have no influence. Other results show that all independent variables have a simultaneous or joint effect on audit delay.

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