Claus, Gilbert and Putu Prima Wulandari,, SE., MSA., Ak (2022) The Effect Of Number Of Subsidiaries, Solvability, Reputasi Kap On Audit Delay. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh jumlah anak perusahaan, solvabilitas, dan reputasi kantor akuntan publik terhadap audit delay. Penelitian ini dilakukan pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2021. Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan dengan teknik pengumpulan data dokumentasi pada situs resmi BEI. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling sehingga diperoleh 60 sampel penelitian. Penelitian ini menggunakan analisis model regresi linier berganda dengan program pengolahan data Statistical Product and Service Solution (SPSS) versi 26. Hasil penelitian ini menunjukkan bahwa solvabilitas dan reputasi kantor akuntan publik berpengaruh positif terhadap audit delay serta jumlah anak perusahaan tidak berpengaruh terhadap audit delay. Pada penelitian ini terdapat variabel kontrol yaitu ukuran perusahaan yang menunjukkan bahwa ukuran perusahaan berpengaruh negatif terhadap audit delay.
English Abstract
This study aims to examine the effect of the number of subsidiaries, solvability, and reputation of a public accounting firm on audit delay. This research was conducted on transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. This study uses secondary data in the form of annual financial reports with documentation data collection techniques on the IDX official website. The sampling technique in this study was purposive sampling so that 60 research samples were obtained. This study uses multiple linear regression analysis with data processing program Statistical Product and Service Solution (SPSS) version 26. The results of this study indicate that the solvability and reputation of accounting public firm have a positive effect on audit delay and the number of subsidiaries has no effect on audit delay. In this study, there is a control variable, namely company size which shows that company size has a negative effect on audit delay.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0523020265 |
| Uncontrolled Keywords: | Jumlah Anak Perusahaan, Solvabilitas, Reputasi Kantor Akuntan Publik, dan Audit Delay |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 11 Dec 2023 02:36 |
| Last Modified: | 11 Dec 2023 02:36 |
| URI: | http://repository.ub.ac.id/id/eprint/205118 |
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Text (DALAM MASA EMBARGO)
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