PENGARUH ROTASI KANTOR AKUNTAN PUBLIK,UKURAN KANTOR AKUNTAN PUBLIK, UKURAN PERUSAHAAN, DAN OPINI AUDITOR TERHADAP AUDIT DELAY (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2019)

PRADANA, MUHAMMAD RIFKY (2021) PENGARUH ROTASI KANTOR AKUNTAN PUBLIK,UKURAN KANTOR AKUNTAN PUBLIK, UKURAN PERUSAHAAN, DAN OPINI AUDITOR TERHADAP AUDIT DELAY (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2019). S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

The purpose of this study was to analyze the effect of KAP rotation, KAP size, company size and auditor opinion on audit delay. The population in this study were all mining companies that went public on the Indonesia Stock Exchange in 2015-2019. The sampling method used was purposive sampling using 14 samples with several criteria that had been required, then descriptive statistics, autocorrelation test, classical assumption test, and multiple linear regression analysis were performed. The results of regression analysis show KAP Rotation and KAP Size have no positive effect on Audit Delay. Meanwhile, the variables of Company Size and Auditor Opinion have a positive effect on Audit Delay. ith

Item Type: Thesis (S1)
Uncontrolled Keywords: KAP rotation, KAP size, company size, auditor opinion, audit delay.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 22 Nov 2022 08:49
Last Modified: 22 Nov 2022 08:49
URI: https://repository.ump.ac.id:80/id/eprint/14955

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