FEBRI DIANA, INTAN (2023) PENGARUH UKURAN PERUSAHAAN, OPINI AUDITOR DAN LABA/RUGI PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2021. Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.
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Abstract
This study aims to determine the effect of company size, auditor opinion and company profit/loss on audit delay in automotive and component sub-sector companies listed on the Indonesia Stock Exchange in 2018-2021. This test is to determine the effect of each variable. The data used in this study is secondary data in the form of annual financial reports which are obtained by downloading via the official website of the Indonesia Stock Exchange. The population in this study are automotive and component sub-sector companies listed on the Indonesia Stock Exchange for 2018-2021 with a total of 14 companies. The sampling method in this study was purposive sampling with the criteria for automotive and component sub-sector companies listed on the Indonesia Stock Exchange for 2018-2021 and automotive and component sub-sector companies listed on the Indonesia Stock Exchange for 2018-2021 which present successive financial reports. -sequential and has data related to the variables used in the study, so that a sample of 12 companies is obtained. The data analysis technique used is Multiple Linear Regression using SPSS software version 22. The results of testing the first hypothesis are that company size has a negative effect on audit delay. The larger the size of the company, the lower the occurrence of audit delay. In the second hypothesis, the auditor's opinion has no effect on audit delay. Whatever the auditor's opinion given by the auditor will not affect the occurrence of audit delay, because whatever opinion is given, the auditor will still work professionally. In the third hypothesis, company profit/loss has a negative effect on audit delay. Companies that get profits have low audit delay. In the last hypothesis, firm size, auditor opinion and company profit/loss simultaneously have a negative effect on audit delay.
| Item Type: | Thesis (Skripsi (S1)) |
|---|---|
| Uncontrolled Keywords: | Company Size, Auditor Opinion, Company Profit/Loss and Audit Delay |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economic |
| Depositing User: | fe . userfe |
| Date Deposited: | 10 Aug 2023 08:00 |
| Last Modified: | 10 Aug 2023 08:00 |
| URI: | http://eprints.umpo.ac.id/id/eprint/11805 |
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