BELLA CHENIA , MEITASIR (2023) FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI MASA PANDEMI COVID-19. Masters thesis, UNIVERSITAS LAMPUNG.
|
File PDF
ABSTRAK TESIS.pdf Download (35Kb) | Preview |
|
![[img]](http://digilib.unila.ac.id/style/images/fileicons/text.png) |
File PDF
TESIS FULL BELLA CHENIA MEITASIR.pdf Restricted to Hanya staf Download (1296Kb) |
|
|
File PDF
TESIS TANPA PEMBAHASAN.pdf Download (1187Kb) | Preview |
Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)
Tujuan penelitian ini untuk memberikan bukti empiris mengenai pengaruh ukuran perusahaan, solvabilitas, pergantian auditor dan manajemen laba terhadap audit delay diperiode sebelum dan semasa pandemi covid-19. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Jumlah sampel dalam penelitian ini sebanyak 134 sampel dengan menggunakan teknik purposive sampling. Jenis data yang digunakan dalam penelitian ini yaitu data sekunder berupa laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan teknik analisis regresi linear berganda dan uji beda. Berdasarkan hasil analisis regresi linear berganda diketahui bahwa variabel ukuran perusahaan berpengaruh negatif signifikan terhadap audit delay pada masa pandemi covid-19. Variabel solvabilitas berpengaruh positif signifikan terhadap audit delay pada masa pandemi covid-19. Variabel pergantian auditor berpengaruh positif terhadap audit delay pada masa pandemi covid-19 dan variabel manajemen laba tidak berpengaruh terhadap audit delay pada masa pandemi covid-19. Terdapat perbedaan yang signifikan terhadap audit delay periode sebelum masa pandemi covid-19 dan semasa pandemi covid-19. The purpose of this study is to provide empirical evidence regarding the effect of company size, solvency, auditor turnover and earnings management on audit delay in the period before and during the Covid-19 pandemic. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The number of samples in this study were 134 samples using a purposive sampling technique. The type of data used in this study is secondary data in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange. This study uses multiple linear regression analysis techniques and different tests. Based on the results of multiple linear regression analysis, it is known that the company size variable has a significant negative effect on audit delay during the Covid-19 pandemic. The solvency variable has a significant positive effect on audit delay during the Covid-19 pandemic. The auditor change variable has a positive effect on audit delay during the Covid-19 pandemic and the earnings management variable has no effect on audit delay during the Covid-19 pandemic. There is a significant difference in the audit delay period before the Covid-19 pandemic and during the Covid-19 pandemic.
| Jenis Karya Akhir: | Tesis (Masters) |
|---|---|
| Subyek: | 300 Ilmu sosial > 330 Ekonomi 300 Ilmu sosial > 330 Ekonomi > 332 Ekonomi keuangan |
| Program Studi: | Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2 |
| Pengguna Deposit: | 2301506047 . Digilib |
| Date Deposited: | 01 Feb 2023 06:09 |
| Terakhir diubah: | 01 Feb 2023 06:09 |
| URI: | http://digilib.unila.ac.id/id/eprint/68619 |
Actions (login required)
 |
Lihat Karya Akhir |
