Pengaruh kepemilikan institusional, ukuran perusahaan, financial distress, auditor fee,spesialisasi auditor, dan kompleksitas operasi terhadap audit delay
Info Katalog
File Repositori
Nomor Panggil : 2019_TA_AK_023164205
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2019
Pembimbing 1 : Titik Aryati
Subyek : Audit - Auditor;Financial distress
Kata Kunci : institutional ownership, company size, financial distress, auditor fee, auditor specialization,
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2019_TA_AK_023164205_Halaman-Judul.pdf | ||
| 2. | 2019_TA_AK_023164205_Bab-1.pdf | ||
| 3. | 2019_TA_AK_023164205_Bab-2.pdf |
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| 4. | 2019_TA_AK_023164205_Bab-3.pdf |
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| 5. | 2019_TA_AK_023164205_Bab-4.pdf |
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| 6. | 2019_TA_AK_023164205_Bab-5.pdf |
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| 7. | 2019_TA_AK_023164205_Daftar-Pusaka.pdf | ||
| 8. | 2019_TA_AK_023164205_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menganalisa pengaruh kepemilikan institusional,ukuran perusahaan, financial distress, auditor fee, spesialisasi auditor, dankompleksitas operasi terhadap audit delay. Data yang digunakan merupakan datasekunder yang diperoleh dari laporan keuangan perusahaan manufaktur yangterdaftar di Bursa Efek Indonesia periode 2015 – 2017.Metode analisis yang digunakan untuk menguji hipotesis dalam penelitian ini adalahanalisis linier berganda. Penentuan sampel menggunakan teknik purposive sampling.Sampel yang terpilih selama 3 tahun periode sebanyak 117 dari 39 perusahaan yangbergerak di bidang manufaktur.Hasil penelitian menunjukkan bahwa variabel kepemilikan institusional, ukuranperusahaan, dan spesialisasi auditor berpengaruh negatif terhadap audit delay,sedangkan financial distress berpengaruh positif terhadap audit delay. Variabelauditor fee dan kompleksitas operasi tidak berpengaruh terhadap audit delay.
T This study aims to analyze the effect of institutional ownership, company size,financial distress, auditor fee, auditor specialization, and the operational complexityto audit delay. The data used is secondary data obtained from the financial statementsof manufacturing companies listed on the Indonesia Stock Exchange for the period2015-2017.The analytical method used to test the hypothesis in this study is multiple linearanalysis. Determination of samples using purposive sampling technique. The samplewas chosen for a period of 3 years as many as 117 of the 39 companies engaged inmanufacturing.The results showed that institutional ownership variables, company size, and auditorspecialization negatively affected audit delay, while financial distress had a positiveeffect on audit delay. The variable auditor fee and the complexity of operations haveno effect on audit delay.
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