PENGARUH AUDIT TENURE, FINANCIAL DISTRESS DAN KOMISARIS INDEPENDEN TERHADAP AUDIT DELAY

Dianur Ramadhan, Dani (2019) PENGARUH AUDIT TENURE, FINANCIAL DISTRESS DAN KOMISARIS INDEPENDEN TERHADAP AUDIT DELAY. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah pengaruh Audit Tenure, Financial Distress, dan Komisaris Independen terhadap Audit Delay pada perusahaan Sub Sektor Perdagangan Eceran yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2014-2018. Penelitian ini mengggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan metode data panel dan liniear berganda dengan Eviews 10. Populasi pada penelitian ini adalah perusahaan yang terdaftar dalam sub sektor perdagangan eceran di Bursa Efek Indonesia periode 2014-2018. Sampel penelitian sebanyak 17 perusahaan yang diperoleh dengan teknik purposive sampling, sehingga total observasi dalam penelitian ini sebanyak 85 observasi. Data yang digunakan dalam penelitian ini merupakan data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi IDX: www.idx.co.id. Pengujian hipotesis pada penelitian ini menggunakan uji t (secara parsial) dan uji F (secara simultan). Hasil penelitian secara parsial (uji t) menunjukkan bahwa (1) Audit Tenure tidak berpengaruh terhadap Audit Delay. (2) Finacial Distress tidak berpengaruh terhadap Audit Delay. (3) Komisaris Indepeden tidak berpengaruh terhadap Audit Delay. Sedangkan secara simultan (uji F), (4). Audit Tenure, Financial Distress, Komisaris Independen, dan Audit Delay berpengaruh terhadap Audit Delay. Kata Kunci : Audit tenure, Financial distress, Komisaris Independen, Audit Delay ABSTRACT This study aims to determine whether the influence of Audit Tenure, Financial Distress, and Independent Commissioner on Audit Delay in Retail Trade Sub Sector companies listed on the Indonesia Stock Exchange (IDX) Period 2014-2018. This research uses a descriptive quantitative research approach, as measured by panel data and multiple linear methods with Eviews 10. The population in this study are companies listed in the retail trade sub sector in the Indonesia Stock Exchange period 2014-2018. The research sample of 17 companies were obtained by purposive sampling technique, so that the total observations in this study were 85 observations. The data used in this study are secondary data. Data collection techniques using the method of documentation thro ugh the official website of IDX: www.idx.co.id. Testing the hypothesis in this study using the t test (partially) and the F test (simultaneously). The results of partial studies (t test) show that (1) Audit Tenure has no effect on Audit Delay. (2) Finacial Distress has no effect on Audit Delay. (3) Independent Commissioner has no effect on Audit Delay. Whereas simultaneously (F test), (4). Audit Tenure, Financial Distress, Independent Commissioner, and Audit Delay affect the Audit Delay Kata Kunci : Audit tenure, Financial distress, Komisaris Independen, Audit Delay

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Rahmat, Dadang UNSPECIFIED UNSPECIFIED
Subjects:	Akuntansi > Auditing
Divisions:	S1 Akuntansi
Depositing User:	Ridho Adi Nugroho
Date Deposited:	24 Nov 2021 01:51
Last Modified:	24 Nov 2021 01:51
URI:	http://repository.stei.ac.id/id/eprint/5961

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