Dewi, Kadek Indah Kusuma (2018) Pengaruh Audit Tenure dan Financial Distress pada Keterlambatan Publikasi Laporan Keuangan dengan Audit Delay sebagai Pemediasi. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh audit tenure dan financial distress pada keterlambatan publikasi laporan keuangan, serta mengetahui pengaruh audit delay dalam memediasi hubungan antara audit tenure dan financial distress pada keterlambatan publikasi laporan keuangan. Berdasarkan metode purposive sampling, diperoleh 396 sampel perusahaan yang dianalisis regresi logistik dan regresi linear berganda dengan program SPSS. Hasil penelitian menunjukkan bahwa financial distress memengaruhi keterlambatan publikasi laporan keuangan sekaligus audit delay, dan audit delay sendiri juga memengaruhi keterlambatan waktu publikasi. Penelitian ini berhasil membuktikan bahwa audit delay mampu memediasi secara penuh pengaruh financial distress pada keterlambatan publikasi laporan keuangan, namun tidak berhasil memediasi pengaruh audit tenure. Selanjutnya, pengaruh audit tenure pada audit delay dan keterlambatan publikasi laporan keuangan tidak berhasil dibuktikan. Hal ini menunjukkan bahwa auditor akan tetap memberikan jasa terbaiknya sesuai dengan perencanaan audit yang berlandaskan sikap profesionalisme.
English Abstract
This study aims to examine and analyze the influence of audit tenure and financial distress on the delay in publication of financial statement and determine whether audit delay mediates the influence of audit tenure and financial distress on the delay in publication of financial statement. Using purposive sampling method, 396 companies were selected as the sample.The data of this study was analyzed using logistic and multiple linear regression analysis in SPSS. This study finds that financial distress influences the delay in the publication of financial statements as well as audit delay. Audit delay also affects the delay in the publication. In addition, this study successfully proves that audit delay fully mediates the influence of financial distress on the delay in the publication of financial statements, but it failed to mediate the influence of audit tenure. Furthermore, the effect of the audit tenure on audit delay and the delay in the publication of financial statements was not proven. That means auditor will provide the best services in accordance with audit planning based on professionalism.
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.45/DEW/2018/p/041900471 |
| Uncontrolled Keywords: | ACCOUNTING, AUDITING |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | S2/S3 > Doktor Ilmu Manajemen, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 30 Aug 2019 07:05 |
| Last Modified: | 30 Aug 2019 07:05 |
| URI: | http://repository.ub.ac.id/id/eprint/172179 |
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