Rohaini Nur, Pratiwi (2022) PENGARUH REPUTASI AUDITOR DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia 2019-2021). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
This study aims to examine the effect of auditor reputation and company size on audit delay in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This study uses a descriptive quantitative approach, which is measured using a panel data regression method with E-Views 12. The population of this study is banking companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The sample is determined based on the purposive method. sampling, with a sample of 40 banking companies so that the total observations in this study were 120 observations. The data used in this study is secondary data. Data collection techniques using the documentation method through the official IDX website: www.idx.co.id hypothesis testing using t test and F test. The results of this study prove that (1) auditor reputation has no effect on audit delay in banking companies listed on the IDX for the 2019-2021 period, (2) company size has a significant negative effect on audit delay in banking companies listed on the IDX for the 2019-2021 period, and (3) by using the simultaneous test of the two independent variables, namely the reputation of the auditor and the size of the company, the effect on audit delay. Penelitian ini bertujuan untuk menguji apa pengaruh reputasi auditor dan ukuran Perusahaan terhadap audit delay pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur menggunakan metode regresi data panel dengan E-Views 12. Populasi dari penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 sampai dengan tahun 2021. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sample sebanyak 40 perusahaan perbankan sehingga total observasi dalam penelitian ini sebanyak 120 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi IDX: www.idx.co.id pengujian hipotesis dengan menggunakan uji t dan uji F. Hasil dari penelitian ini membuktikan bahwa (1) reputasi auditor tidak berpengaruh terhadap audit delay pada perusahaan perbankan yang terdaftar di BEI periode 2019-2021, (2) ukuran perusahaan berpengaruh negatif signifikan terhadap audit delay pada perusahaan perbankan yang terdaftar di BEI periode 2019-2021, dan (3) dengan menggunakan uji simultan kedua variabel bebas yakni reputasi auditor dan ukuran perusahaan berpengaruh terhadap audit delay.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Reputasi Auditor, Ukuran Perusahaan, Audit Delay | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen Akuntansi > Auditing |
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| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Rohaini Nur Pratiwi | ||||||||
| Date Deposited: | 26 Sep 2022 02:28 | ||||||||
| Last Modified: | 26 Sep 2022 02:28 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8479 |
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