PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2020)

Abdurrosyid, Moh. (2021) PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2020). Tesis thesis, Sekkolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh audit tenure, ukuran perusahaan, ukuran kantor akuntan publik dan financial distress terhadap audit delay. Selain itu, penelitian ini juga bertujuan untuk mengetahui apakah financial distress dapat memoderasi pengaruh audit tenure, ukuran perusahaan dan ukuran kantor akuntan publik terhadap audit delay pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Penelitian ini adalah kuantitatif dengan pendekatan kausalitas. Metode analisis data yang digunakan adalah analisis regresi linear berganda dan moderated regression analysis dengan bantuan software Eviews. Populasi dari penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015 sampai dengan tahun 2020. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 30 perusahaan. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX: www.idx.co.id. Hasil penelitian audit tenure dan ukuran kantor akuntan publik berpengaruh positif namun tidak signifikan terhadap audit delay, ukuran perusahaan berpengaruh negatif namun tidak signifikan terhadap audit delay, financial distress berpengaruh positif dan signifikan terhadap audit delay, financial distress tidak mampu memoderasi pengaruh antara audit tenure, ukuran perusahaan dan ukuran kantor akuntan publik terhadap terhadap audit delay. This study aims to determine the effect of audit tenure, company size, public accounting firm size and financial distress on audit delay. In addition, this study also aims to determine whether financial distress can moderate the effect of audit tenure, company size and public accounting firm size on audit delay in mining sector companies listed on the Indonesia Stock Exchange. This research is quantitative with a causal approach. The data analysis method used is multiple linear regression analysis and moderated regression analysis with the help of Eviews software. The population of this study are mining sector companies listed on the Indonesia Stock Exchange from 2015 to 2020. The sample was determined based on the purposive sampling method, with a total sample of 30 companies. The data used in this research is secondary data. The data collection technique uses the documentation method through the official IDX website: www.idx.co.id. The results of the research on audit tenure and the size of the public accounting firm have a positive but not significant effect on audit delay, company size has a negative but not significant effect on audit delay, financial distress has a positive and significant effect on audit delay, financial distress is unable to moderate the influence between audit tenure, size company and the size of the public accounting firm against the audit delay.

Item Type: Thesis (Tesis)
Contributors:
ContributionContributorsNIDNEmail
TeacherDahlifah, DahlifahNIDN0331127504dahlifah@stei.ac.id
Thesis advisorNoormansyah, IrvanNIDN0305047802irvan@stei.ac.id
Subjects: Akuntansi > Auditing
Divisions: S2 Akuntansi
Depositing User: MRS Moh. Abdurrosyid
Date Deposited: 05 Jan 2022 01:35
Last Modified: 29 Aug 2022 06:04
URI: http://repository.stei.ac.id/id/eprint/6633

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