PENGARUH KARAKTERISTIK PERUSAHAAN DAN KARAKTERISTIK AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR

Lilis Kurnia Ningrum, NIM.: 20108040044 (2024) PENGARUH KARAKTERISTIK PERUSAHAAN DAN KARAKTERISTIK AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to analyze the effect of company characteristics and auditor characteristics on audit delay in manufacturing sector companies listed on the IDX in 2017-2022. This type of quantitative research using secondary data with purposive sampling method obtained a sample of 174 observation data. The analysis technique uses panel data regression analysis which is processed using STATA v.17. Based on data analysis, it shows that the characteristics of company size and profitability have a negative effect on audit delay. Solvency and company complexity have no effect on audit delay. In auditor characteristics, audit tenure has a positive effect on audit delay. Auditor opinion, auditor reputation and audit industry specialization have no effect on audit delay.

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