Pengaruh Profitabilitas, Ukuran Perusahaan dan Reputasi Auditor terhadap Audit Delay

Devina, Thalitha Nesya (2023) Pengaruh Profitabilitas, Ukuran Perusahaan dan Reputasi Auditor terhadap Audit Delay. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to examine and determine the effect of profitability, company size, and auditor reputation on audit delay. The method used in this study is a quantitative method with the object of research being national private banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 – 2021. The data used in this research uses secondary data obtained through the IDX website, namely www. idx.co.id. Determination of the sample in this study using a purposive sampling technique with a period of 3 years of observation, so that the amount of data used as a sample is 36 data. The analysis technique used in this study is multiple linear regression analysis using SPSS 26 software. The results of this study indicate that profitability contributes negatively to audit delay, while company size and auditor reputation do not contribute to audit delay.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorYuliati, AnikNIDN0031086110UNSPECIFIED
Subjects: H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Thalitha Nesya Devina
Date Deposited: 31 May 2023 04:42
Last Modified: 31 May 2023 04:42
URI: http://repository.upnjatim.ac.id/id/eprint/14226

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