Karakteristik Perusahaan dan Auditor serta Keterlambatan Laporan Audit pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Indriani, Sofi (2018) Karakteristik Perusahaan dan Auditor serta Keterlambatan Laporan Audit pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas audit, opini audit, ukuran perusahaan, dan kompleksitas bisnis (anak perusahaan) terhadap keterlambatan laporan audit Pengujian dalam penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan sampel penelitian dari tahun 2011 sampai dengan 2015. Data yang digunakan dalam penelitian, ada sebanyak 245 perusahaan atau sebanyak 1.225 data observasi. Hasil penelitian ini mengindikasikan ukuran perusahaan dan kompleksitas bisnis berpengaruh signifikan terhadap keterlambatan laporan audit, sedangkan kualitas audit dan opini audit tidak signifikan terhadap keterlambatan laporan audit. ********************************************************************** This study aims to analyze the effect of audit quality, audit opinion, company size, and business complexity (subsidiaries) on delays in audit reports. The test in this study uses secondary data obtained from the annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) with research samples from 2011 to 2015. The data used in the study were 245 companies or 1,225 observation data. The results of this study indicate that company size and business complexity have a significant effect on delays in audit reports, while audit quality and audit opinions are not significant to delays in audit reports.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 22
Uncontrolled Keywords: Delay in Audit Reports, Audit Quality, Audit Opinion, Company Size and Business Complexity.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 26 Apr 2019 11:43
Last Modified: 05 Oct 2020 09:49
URI: http://repository.uib.ac.id/id/eprint/1367

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