ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2016-2020)

ARIANTO, KINTAN NDARU AYU (2024) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2016-2020). Undergraduate thesis, UPN "VETERAN" JAWA TIMUR.

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Abstract

Audit reports are crucial for stakeholders and management. Management is required to present financial statements that comply with financial accounting standards and have been audited by public accountants registered with BAPEPAM. The issuance of financial statements facilitates the publication process of financial reports. Timeliness in the publication of financial statements affects the timeliness of decision-making. This study aims to examine and analyze the impact of company size, solvency, profitability, and the audit committee on audit delay. The study population comprises all manufacturing companies from 2016 to 2020, with a sample of 10 companies. The data used is secondary data in the form of financial statement documentation and annual reports obtained from the Indonesia Stock Exchange (IDX). The results of the study partially show that the variables influencing audit delay are company size and profitability (ROA). The significance levels of these variables are 0.022 and 0.034, respectively. Meanwhile, solvency and the audit committee variables have no effect. Simultaneous testing results indicate that all variables collectively have a significant impact on audit delay. Keywords: Company Size, Solvency, Profitability, Audit Committee, Audit Delay

Item Type:

Thesis (Undergraduate)

Contributors: