PENGARUH PERANAN AUDITOR INTERNAL, PENGENDALIAN INTERNAL DAN SISTEM INFORMASI AKUNTANSI TERHADAP AUDIT DELAY (Studi Kasus pada Kantor Akuntan Publik di DKI Jakarta) THE INFLUENCE OF THE ROLE OF INTERNAL AUDITOR, INTERNAL CONTROL AND ACCOUNTING INFORMATION SYSTEMS ON THE AUDIT DELAY (Case Study at a Public Accounting Firm in DKI Jakarta)

Rahmawati, Ria Rizki and Diana, Apry Linda (2020) PENGARUH PERANAN AUDITOR INTERNAL, PENGENDALIAN INTERNAL DAN SISTEM INFORMASI AKUNTANSI TERHADAP AUDIT DELAY (Studi Kasus pada Kantor Akuntan Publik di DKI Jakarta) THE INFLUENCE OF THE ROLE OF INTERNAL AUDITOR, INTERNAL CONTROL AND ACCOUNTING INFORMATION SYSTEMS ON THE AUDIT DELAY (Case Study at a Public Accounting Firm in DKI Jakarta). PENGARUH PERANAN AUDITOR INTERNAL, PENGENDALIAN INTERNAL DAN SISTEM INFORMASI AKUNTANSI TERHADAP AUDIT DELAY (Studi Kasus pada Kantor Akuntan Publik di DKI Jakarta) THE INFLUENCE OF THE ROLE OF INTERNAL AUDITOR, INTERNAL. (Unpublished)

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh peranan auditor internal, pengendalian internal dan sistem informasi akuntansi terhadap audit delay. Penelitian ini menggunakan strategi penelitian asosiatif dan metodologi kuantitaif melalui survey dengan SPSS 26. Populasi dari penelitian ini adalah seluruh auditor eksternal yang bekerja di Kantor Akuntan Publik di DKI Jakarta. Sampel ditentukan berdasarkan metode convenience sampling, sehingga didapatkan sampel sebanyak 11 KAP. Jenis data dalam penelitian ini menggunakan data primer dan kuisioner. Dalam penelitian ini dilakukan uji asumsi klasik, uji kualitas data, pengujian hipotesis dan penilaian melalui analisis regresi linear berganda, koefisien determinasi (R2), uji parsial (Uji t) dan uji simultan (uji f). Hasil penelitian membuktikan bahwa (1) Secara parsial Auditor Internal tidak berpengaruh signifikan terhadap Audit Delay, (2) Pengendalian Internal berpengaruh signifikan terhadap Audit Delay dan (3) Sistem Informasi Akuntansi tidak berpengaruh signifikan terhadap Audit Delay ABSTRACT This study aims to determine the effect of the role of internal auditors, internal control and accounting information systems on audit delay. This study used an associative research strategy and quantitative methodology through a survey with SPSS 26. The population of this study were all external auditors working at the Public Accounting Firm in DKI Jakarta. The sample was determined based on the convenience sampling method, so that a sample of 11 KAP was obtained. The type of data in this study uses primary data and questionnaires. In this study, the classical assumption test, data quality test, hypothesis testing and assessment were carried out through multiple linear regression analysis, determination coefficient (R2), partial test (t test) and simultaneous test (f test). The results of the study prove that (1) Partially the Internal Auditor has no significant effect on Audit Delay, (2) Internal Control has a significant effect on Audit Delay and (3) the Accounting Information System has no significant effect on Audit Delay.

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