SKRIPSI AKS

"Pengaruh Komite Audit, Auditor Independen Dan Opini Audit Terhadap Audit Delay Dan Kompleksitas Sebagai Variabel Moderating (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2019)"

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ABSTRACT

This study aims to analyze whether the audit committee, independent auditors, audit
opinion, audit complexity, have an influence on audit delay in manufacturing
companies registered in Indonesia and analyze whether audit complexity moderates
the audit committee on audit delay in manufacturing companies registered in
Indonesia.
This research used quantitative and determinative methods. The sample used is a
manufacturing company listed on the Stock Exchange. The Indonesian effect, while
the techniques used were purposive sampling and the number of sample of 90
comapnies listed on the IDX Based on the results of the study, it is known that the
audit committee variable does not have a significant effect on the audit delay.
The independent auditor variable has a significant effect n the audit delay. The audit
opinion variable does not have a significant effect on the audit delay. The complexity
variable does not have a significant effect on the audit delay. Audit has no significant
effect on audit delay. Independen auditor variables audit complexcity has a
significant effect on audit delay and audit opinion variables audit complexity has no
significant effect on audit delay.
Keyword: Audit Committee, Independent Auditor, Complexity and audit opinion and

audit delay.

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Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

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No. Panggil

2X6.2 HAS p 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2022

Deskripsi Fisik

21 cm, 85 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Hasbi Alarsi

Versi lain/terkait

Lampiran Berkas

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