“Determinan Audit Delay Perusahaan Publik yang Terdaftar di Bursa Efek Indonesia”.

Putra., Rediyanto (2017) “Determinan Audit Delay Perusahaan Publik yang Terdaftar di Bursa Efek Indonesia”. Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari komite audit, auditor internal, dan auditor independen terhadap audit delay dan menguji efek moderasi kompleksitas audit pada hubungan komite audit, auditor internal, dan auditor independen terhadap audit delay. Sampel penelitian terdiri dari 130 perusahaan yang terdaftar di Bursa Efek di Indonesia yang terdaftar di Bursa Efek di Indonesia pada tahun 2013-2015 dan memenuhi kriteria tertentu. Periode penelitian yaitu selama 3 tahun dari 2013-2015. Hasil penelitian menunjukkan bahwa rentang waktu audit delay 130 perusahaan publik selama tahun 2013-2015 yaitu antara 6 hari sampai 179 hari. Hasil pengujian hipotesis menunjukkan bahwa komite audit dan auditor internal berpengaruh negatif terhadap audit delay, sedangkan auditor independen tidak berpengaruh terhadap audit delay. Hasil penelitian juga menunjukkan bahwa kompleksitas audit dapat menjadi variabel moderasi pada hubungan auditor internal dan audit delay, namun kompleksitas audit tidak dapat menjadi variabel moderasi pada hubungan komite audit dan audit delay.

English Abstract

The purpose of this study is to examine the effect of audit committee, internal auditor, and independent auditor to audit delay and test a moderating effect from audit complexity on the relationship of audit committees, internal auditors, and independent auditors to audit delay. The study sample consisted of 130 companies listed on the Stock Exchange in Indonesia listed in Indonesia Stock Exchange in the year 2013 to 2015 and meet certain criteria. The period of this study is 3 years from 2013 to 2015. The results showed that the audit delay of 130 companies public during the years 2013 to 2015 are between 6 days to 179 days. Hypothesis testing results indicate that the audit committee and the internal auditor have negative effect on audit delay, while the independent auditor does not affect the audit delay. The results also show that the complexity of the audit can be a moderating variable on the relationship between internal auditors and audit delay, but the complexity of the audit can not be a moderating variable on the relationship of the audit committee and the audit delay.

Item Type: Thesis (Magister)
Identification Number: TES/657.45/PUT/d/2017/041706572
Uncontrolled Keywords: AUDITING, STOCK COMPANIES - AUDITING, STOCK EXCHANGES, AUDITORS
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 14 Aug 2017 07:23
Last Modified: 26 Dec 2020 06:34
URI: http://repository.ub.ac.id/id/eprint/1277
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