Tampubolon, Clara Liany (2024) ANALISIS PENGARUH FINANCIAL DISTRESS, STRUKTUR MODAL, KOMPLEKSITAS OPERASI PERUSAHAAN, OPINI AUDITOR DAN REPUTASI KAP TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Sektor Properti & Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022). S1 thesis, Akuntansi.
![]() |
Text
SKRIPSI_CLARA LIANY TAMPUBOLON_C1C020011.pdf Restricted to Repository staff only Download (9MB) |
![]() |
Text
COVER SKRIPSI Clara Liany Tampubolon_C1C020011.pdf Download (122kB) |
![]() |
Text
HALAMAN PERSETUJUAN & PENGESAHAN SKRIPSI Clara Liany Tampubolon_C1C020011.pdf Download (3MB) |
![]() |
Text
ABSTRAK SKRIPSI Clara Liany Tampubolon_C1C020011.pdf Download (185kB) |
![]() |
Text
BAB I SKRIPSI Clara Liany Tampubolon_C1C020011.pdf Download (406kB) |
![]() |
Text
BAB V SKRIPSI Clara Liany Tampubolon_C1C020011.pdf Download (365kB) |
![]() |
Text
DAFTAR PUSTAKA SKRIPSI Clara Liany Tampubolon_C1C020011.pdf Download (717kB) |
Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis berdasarkan bukti empiris pengaruh financial distress, struktur modal, kompleksitas operasi perusahaan, opini auditor, dan reputasi KAP terhadap audit delay secara simultan dan parsial. Pengambilan sampel menggunakan purposive sampling dengan mempertimbangkan 84 populasi dari perusahaan sektor properti & real estate yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Perusahaan yang memenuhi kriteria adalah sebanyak 71 perusahaan selama 3 tahun dengan total 213 data. Penelitian kuantitatif ini menggunakan teknik analisis regresi linear berganda dengan bantuan Software IBM SPSS versi 26. Temuan penelitian ini mengungkapkan bahwa financial distress dan struktur modal berpengaruh negatif dan signifikan terhadap audit delay. Dan kompleksitas operasi perusahaan berpengaruh positif dan signifikan terhadap audit delay. Sebaliknya, opini auditor dan reputasi KAP tidak berpengaruh signifikan terhadap audit delay. Kata kunci: Financial distress, Struktur Modal, Dan Kompleksitas Operasi Perusahaan, Opini Auditor, Reputasi KAP, Audit delay This study aims to test and analyze based on empirical evidence the effect of financial distress, capital structure, company operating complexity, auditor opinion, and KAP reputation on audit delay simultaneously and partially. Sampling using purposive sampling by considering 84 populations of property & real estate sector companies listed on the Indonesia Stock Exchange in 2020-2022. Companies that meet the criteria are 71 companies for 3 years with a total of 213 data. This quantitative research uses multiple linear regression analysis techniques with the help of IBM SPSS Software version 26. The findings of this study reveal that financial distress and capital structure have a negative and significant effect on audit delay. And the complexity of the company's operations has a positive and significant effect on audit delay. In contrast, auditor opinion and KAP reputation have no significant effect on audit delay. Keywords: Financial distress, Capital Structure, and Complexity of Company Operations, Auditor Opinion, KAP Reputation, Audit delay
Type: | Thesis (S1) |
---|---|
Subjects: | L Education > L Education (General) |
Divisions: | Fakultas Ekonomi dan Bisnis > SI Akuntansi |
Depositing User: | Tampubolon |
Date Deposited: | 25 Jun 2024 07:14 |
Last Modified: | 25 Jun 2024 07:15 |
URI: | https://repository.unja.ac.id/id/eprint/65639 |
Actions (login required)
![]() |
View Item |