SKRIPSI AKS

PENGARUH AUDIT TENURE, PERGANTIAN AUDITOR, JENIS OPINI AUDITOR, DAN KOMPLEKSITAS OPERASI TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021

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ABSTRACT
This research aims to test audit tenure. Auditor turnover, type of auditor opinion and complexityof company operations against audit delay. This study was conducted on mining sector companies listed on the Indonesian stock exchange for the 2017-2021 period. The data used is secondary data from the company’s annual report. The sampling technique is purposive sampling so that 220 samples are obtained from 44 companies with 5 research periods.
The analysis tool used is panel data regression assisted by the eviews 12 program. The results showed that the tenure audit and the changed of auditors had a positive impact on the audit delay, the type of auditor’s opinion had a negative effect on the audit delay and the complexity of the company’s operations did not effect the audit delay.
Keywords : Audit Tenure, Auditor Turnover, Type of Auditor Opinion, Complexity of Operations, Company, Audit Delay

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 PUT p 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 101 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

Putri Kusumawati

Versi lain/terkait

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