Rahayu, Restu (2019) PENGARUH REPUTASI AUDITOR DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Kasus pada Kantor Akuntan Publik di Jakarta Timur). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Reputasi Auditor dan Opini Audit terhadap Audit Delay. Variabel Independen pada penelitian ini yaitu Reputasi Auditor dan Opini Audit dan variabel dependen yaitu Audit Delay. Penelitian ini dilakukan di Kantor Akuntan Publik wilayah Jakarta Timur. Penelitian ini menggunakan jenis penelitian survei dengan pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan SPSS 25. Sampel dalam penelitian ini berjumlah 60 responden yang terdiri dari auditor-auditor dari 10 Kantor Akuntan Publik Hasil penelitian menunjukkan bahwa secara parsial: (1) Reputasi Auditor berpengaruh positif dan signifikan terhadap Audit Delay, (2) Opini Audit berpengaruh positif dan signifikan terhadap Audit Delay dan secara simultan: (1) Reputasi Auditor dan Opini Audit berpengaruh positif dan signifikan terhadap Audit Delay di Kantor Akuntan Publik di Jakarta Timur. Kata Kunci : Reputasi Auditor, Opini Audit, Audit Delay ABSTRACT This study aims to discuss the importance of the Auditor's Reputation and Audit Opinion on Audit Delay. The independent variable in this study is Auditor Reputation and Audit Opinion and the dependent variable is Audit Delay. This research was conducted at the East Jakarta Regional Public Accountant Office. This research uses quantitative survey research, which is reviewed by using multiple linear regression methods with SPSS 25. The sample in this study collected 60 respondents consisting of auditors from 10 public accounting firms. The results showed that partially: (1) Auditor's reputation had a positive and significant effect on Audit Delay, (2) Audit Opinion had a positive and significant effect on Audit Delay and simultaneously: (1) Auditor's Reputation and Audit Opinion had positive and significant effects on Audit Delay at the Public Accounting Firm in East Jakarta. Keywords: Auditor Reputation, Audit Opinion, Audit Delay
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 09 Nov 2021 03:03 | ||||||||
| Last Modified: | 09 Nov 2021 03:03 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5771 |
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