PENGARUH OPINI AUDIT, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Fitri Sulmi, .
Subject
HC Economic History and Conditions
Datestamp
2022-01-13 02:50:47
Abstract :
This research is a quantitative study that aims to determine the effect of audit opinion, audit committee, and company size on audit delay. Audit opinion measurement uses dummy data by using code 0 for acceptance of unqualified opinions and code 1 for non-exception opinions without exception. The audit committee uses measurements by comparing the number of boards of commissioners with the number of audit committees in a company, and the size of the company uses natural logarithmic measurements of total assets. The method used in this research is purposive sampling. The sample consisted of 33 of 24 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. In this study using secondary data, namely data obtained from notes, majala, and books in the form of financial statements of company publications, government reports, articles and / others. This study uses a multiple regression analysis method that uses SPSS version 24 and a significant level of 5%. The results of this study indicate that the variable audit opinion, audit committee, and company size to audit delay. The results show that audit opinion, audit committee, and company size do not significantly influence audit opinion
This research is a quantitative study that aims to determine the effect of audit opinion, audit committee, and company size on audit delay. Audit opinion measurement uses dummy data by using code 0 for acceptance of unqualified opinions and code 1 for non-exception opinions without exception. The audit committee uses measurements by comparing the number of boards of commissioners with the number of audit committees in a company, and the size of the company uses natural logarithmic measurements of total assets. The method used in this research is purposive sampling. The sample consisted of 33 of 24 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. In this study using secondary data, namely data obtained from notes, majala, and books in the form of financial statements of company publications, government reports, articles and / others. This study uses a multiple regression analysis method that uses SPSS version 24 and a significant level of 5%. The results of this study indicate that the variable audit opinion, audit committee, and company size to audit delay. The results show that audit opinion, audit committee, and company size do not significantly influence audit opinion
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