Pengaruh Tata Kelola Perusahaan dan Atribut Klien terhadap Penundaan Audit pada Perusahaan terdaftar di Bursa Efek Indonesia

Celine, Celine (2020) Pengaruh Tata Kelola Perusahaan dan Atribut Klien terhadap Penundaan Audit pada Perusahaan terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini dilakukan untuk memahami pengaruh tata kelola perusahaan dan atribut klien terhadap penundaan audit. Variabel pengkajian yang digunakan adalah tata kelola perusahaan yang terdiri atas ukuran dewan direksi, independensi direksi, ukuran komite audit, rapat komite audit, kualifikasi komite audit, tipe auditor, opini audit dan kepemilikan institusional. Variabel penelitian atribut klien terdiri dari ukuran perusahaan, umur perusahaan, profitabilitas, dan solvabilitas terkait penundaan audit. Populasi dari penelitian ini adalah 466 perusahaan terdaftar di Bursa Efek Indonesia periode 2014-2018. Data penelitian yang digunakan adalah laporan tahunan yang dipublikasikan dalam www.idx.co.id. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi panel. Hasil dari penelitian menunjukkan terdapatnya pengaruh yang signifikan pada variabel ukuran komite audit, solvabilitas, umur perusahaan, profitabilitas, tipe auditor dan opini audit, sebaliknya ukuran dewan direksi, independensi direksi, rapat komite audit, kualifikasi komite audit, kepemilikan institusional, dan ukuran perusahaan tidak memiliki pengaruh yang signifikan terhadap penundaan audit. ********************************************************************** This study was conducted to comprehend the effect of corporate governance and client attributes on audit delays. The research variables corporate governance consisted of size of the board of directors, the independence of the board of directors, size of the audit committee, audit committee meetings, audit committee qualifications, type of auditor, audit opinion, and institutional ownership. The research variable of client attributes consisted of company size, company age, profitability, and solvency regarding audit delays. Populations of this study were 466 public companies listed in Indonesian Stock Exchange in period of 2014-2018. The research data was collected from annual reports published in www.idx.co.id. Panel regression analysis was used to test the hypothesis. The results of the study indicate that there is significant influence of the size of the audit committee, solvency, company age, profitability, type of auditor and audit opinion on audit delays. Conversely the size of the board of directors, the independence of the board of directors, audit committee meetings, audit committee qualifications, institutional ownership, and company size do not have significant effect on audit delays.

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