Oktavina, Shalsha (2022) PENGARUH KOMITE AUDIT, PERTUMBUHAN PERUSAHAAN, DAN UKURAN KAP TERHADAP AUDIT DELAY (PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018-2021). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
This study aims to examine whether there is an influence between the Audit Committee, Company Growth and KAP Size on the occurrence of audit delay. The strategy used in this research is causal research with quantitative approach. The research data used is secondary data in the form of financial reports from transportation sector companies listed on the Indonesia Stock Exchange for the period 2018-2021. Researchers collected data by downloading through the official website www.idx.co.id. The results of this research prove that (1) The audit committee has a significant effect on the audit delay (2) The company's growth has a significant effect on the audit delay (3) The size of the public accounting firm has no significant effect on the audit delay, and (4) The audit committee, company growth and the size of the KAP together affects 29% of the Audit Delay. Penelitian ini bertujuan untuk menguji pengaruh antara Komite Audit, Pertumbuhan Perusahaan dan Ukuran KAP terhadap terjadinya Audit Delay. Strategi yang digunakan dalam penelitian adalah penelitian kausal dengan jenis penelitian yang digunakan yaitu pendekatan kuantitatif. Data penelitian yang digunakan adalah data sekunder yang berupa laporan keuangan dari Perusahaan sektor Transportasi yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2021. Data yang dikumpulkan peneliti merupakan laporan keuangan yang di unduh melalui situs resmi www.idx.co.id Hasil penelitian ini membuktikan bahwa (1) Komite Audit berpengaruh secara signifikan terhadap Audit Delay (2) Pertumbuhan Perusahaan berpengaruh secara signifikan terhadap Audit Delay (3) Ukuran KAP tidak berpengaruh secara signifikan terhadap Audit Delay, dan (4) Komite Audit, Pertumbuhan Perusahaan dan Ukuran KAP secara bersama sama berpengaruh 29% terhadap Audit Delay
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Audit Delay, Komite Audit, Pertumbuhan Perusahaan dan Ukuran KAP | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | SHALSHA OKTAVINA | ||||||||
| Date Deposited: | 18 Nov 2022 07:11 | ||||||||
| Last Modified: | 18 Nov 2022 07:11 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8871 |
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