Nabilla, Alba Elma and Dr. Aulia Fuad Rahman,, SE., M.Si., Ak. (2023) Pengaruh Audit Tenure, Auditor Switching, Dan Opini Audit Terhadap Audit Delay. Sarjana thesis, Universitas Brawijaya.
Abstract
Perusahaan go public wajib untuk melaporkan laporan keuangan yang telah diaudit, namun masih terdapat perusahaan yang belum memenuhi tanggung jawab atas penyampaian laporan keuangan secara tepat waktu. Penelitian ini bertujuan untuk menguji pengaruh audit tenure, auditor switching, dan opini audit terhadap audit delay. Metode penelitian yang digunakan adalah regresi data panel. Data dalam penelitian ini adalah laporan auditor independen yang diperoleh dari website Bursa Efek Indonesia (www.idx.co.id). Penelitian dilakukan menggunakan sampel sebanyak 140 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Hasil dari penelitian ini menunjukkan bahwa audit tenure dan auditor switching berpengaruh positif terhadap audit delay. Sementara itu, opini audit berpengaruh negatif terhadap audit delay. Penelitian tambahan dilakukan dengan menggunakan regresi binary logistik untuk menguji adanya pengaruh pandemi terhadap batas waktu penyampaian laporan keuangan oleh keputusan direksi Bursa Efek Indonesia tahun 2020. Atas penelitian tambahan tersebut menunjukkan bahwa audit tenure dan auditor switching tidak berpengaruh terhadap audit delay, namun opini audit berpengaruh negatif terhadap audit delay.
English Abstract
Although it is required for go-public companies to report their audited financial statements, some companies do not fulfill their responsibility in a timely manner. This study aims to examine the effect of audit tenure, auditor switching, and audit opinion on audit delay. The data, including independent auditor reports obtained from the Indonesian Stock Exchange website (www.idx.co.id), are analyzed by panel data regression. The samples consist of 140 manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2021. The results of this study exhibit that audit tenure and auditor switching have a positive effect on audit delay while audit opinion has a negative effect on audit delay. An additional analysis is conducted using binary logistic regression to test the effect of the pandemic on the deadline for submission of financial reports by the decisions of the directors of the Indonesia Stock Exchange in 2020, and the results indicate that audit tenure and auditor switching have no effect on audit delay, but audit opinion has a negative effect on audit delay.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0523020086 |
| Uncontrolled Keywords: | audit delay; audit tenure; auditor switching; opini audit. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 07 Nov 2023 04:42 |
| Last Modified: | 07 Nov 2023 04:42 |
| URI: | http://repository.ub.ac.id/id/eprint/204393 |
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Text (DALAM MASA EMBARGO)
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