PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, AUDITOR SWITCHING DAN PANDEMI COVID-19 TERHADAP AUDIT DELAY.

Hani Frimmantuti, . (2022) PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, AUDITOR SWITCHING DAN PANDEMI COVID-19 TERHADAP AUDIT DELAY. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf
Download (188kB)
[img] Text
AWAL.pdf
Download (800kB)
[img] Text
BAB 1.pdf
Download (324kB)
[img] Text
BAB 2.pdf
Restricted to Repository UPNVJ Only
Download (719kB)
[img] Text
BAB 3.pdf
Restricted to Repository UPNVJ Only
Download (389kB)
[img] Text
BAB 4.pdf
Restricted to Repository UPNVJ Only
Download (594kB)
[img] Text
BAB 5.pdf
Download (194kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (437kB)
[img] Text
RIWAYAT HIDUP.pdf
Restricted to Repository UPNVJ Only
Download (194kB)
[img] Text
LAMPIRAN.pdf
Restricted to Repository UPNVJ Only
Download (1MB)
[img] Text
HASIL PLAGIARISME.pdf
Restricted to Repository staff only
Download (15MB)
[img] Text
ARTIKEL KI.pdf
Restricted to Repository staff only
Download (954kB)

Abstract

This study is a quantitative study that aims to examine the effect of firm size, financial distress, auditor switching and the COVID-19 pandemic on audit delay. This study uses data from the financial statements of food and beverages companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The selection of sample criteria was carried out using a purposive sampling technique with predetermined criteria and obtained a total of 66 data samples from 22 food and beverages companies. Hypothesis testing in this study using multiple linear regression analysis with SPSS 24 program with a significance level of 5% (0.05). The results of this study indicate that 1) firm size has a negative and significant effect on audit delay; 2) financial distress has no effect on audit delay; 3) auditor switching has no effect on audit delay; 4) the COVID-19 pandemic has no effect on audit delay and there is no difference in audit delay before the COVID-19 pandemic and after the COVID-19 pandemic.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 1810112011] [Pembimbing: Wisnu Julianto] [Penguji 1: Praptiningsih] [Penguji 2: Andy Setiawan]
Uncontrolled Keywords: Company size, financial distress, auditor switching, COVID-19 pandemic, audit delay.
Subjects: L Education > L Education (General)
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Hani Frimmantuti
Date Deposited: 23 Feb 2022 02:46
Last Modified: 23 Feb 2022 02:46
URI: http://repository.upnvj.ac.id/id/eprint/15643

Actions (login required)

View Item View Item