Mar’atul Ulfa, Ayu (2019) PENGARUH REPUTASI AUDITOR, KOMITE AUDIT, DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh reputasi auditor terhadap audit delay, pengaruh komite audit terhadap audit delay, pengaruh kompleksitas operasi perusahaan terhadap audit delay, dan pengaruh reputasi auditor, komite audit, dan kompleksitas operasi perusahan secara bersama�sama terhadap audit delay pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2013-2017. Penelitian ini menggunakan jenis penelitian kausalitas dengan pendekatan kuantitatif yang diukur dengan menggunakan metoda analisis regresi linier berganda dengan SPSS 23.00. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Sampel ditentukan berdasarkan metoda purposive sampling, dengan jumlah sampel sebanyak 26 perusahaan pertambangan sehingga total observasi dalam penelitian ini sebanyak 130 observasi. Data yang digunakan dalam penelitian berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi yang melalui situs resmi www.idx.co.id dan www.sahamok.com. Pengujian hipotesis dengan menggunakan uji parsial dan uji simultan. Hasil penelitian membuktikan bahwa (1) Reputasi Auditor berpengaruh terhadap Audit Delay, (2) Komite Audit tidak berpengaruh terhadap Audit Delay, (3) Kompleksitas Operasi Perusahaan berpengaruh terhadap Audit Delay, dan (4) Reputasi Auditor, Komite Audit, dan Kompleksitas Operasi Perusahaan berpengaruh secara bersama-sama terhadap Audit Delay pada Perusahaan Pertambangan tahun 2013-2017. Kata Kunci : Reputasi Auditor, Komite Audit, Kompleksitas Operasi Perusahaan, Audit Delay. ABSTRACT This study is aimed to determine the effect of Reputation Auditor on Audit Delay, the effect of Audit Committee on Audit Delay, the effect of Complexity of Operations on Audit Delay, and the effect of Reputation Auditor, Audit Committee, and Complexity of Operations on Audit Delay in Mining Companies Listed in Indonesian Stock Exchange from 2013 – 2017. This research uses causality approach to quantitative, which is measured using multiple linear regression bassed method use SPSS 23.00. The population in this study is a mining company listed on the Indonesia Stock Exhange in 2013-2017. Sample was determined by purposive sampling method, and get 26 mining companies. So, total observation in this research are 130 observation. The data used in this study are secondary data. Data was collected by Indonesia Stock Exchange (IDX) official website: www.idx.co.id and www.sahamok.com. Hipotesis testing are using parsial test and simultaneously test. The result are (1) Reputation Auditor has effect to Audit Delay, (2) Audit Committee has no effect to Audit Delay, (3) Complexity of Operations has effect to Audit Delay, and (4) Reputation Auditor, Audit Committee, and Complexity of Operations simultaneously have effect on Audit Delay in mining companies that listed in Indonesian Stock Exchange from 2013 to 2017. Kata Kunci : Reputation Audit, Audit Committee, Complexity of Operations, Audit Delay.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 10 Feb 2022 09:50 | ||||||||
| Last Modified: | 10 Feb 2022 09:50 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7070 |
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