Farandi Aditya DIlny, Adnan (2022) PENGARUH UKURAN KOMITE AUDIT, KOMPLEKSITAS PERUSAHAAN, LIKUIDITAS DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research aims to prove empirically the influence of size of audit committee, complexity, liquidity and size of public accounting firms against audit delay in property and real estate sector companies in the period 2018-2020. The research that uses secondary data to obtain the required data, namely annual reports and financial statements audited. In this study, the sample used was as many as 49 companies using purposive sampling techniques using established criteria. Techniques used n analyzing data are, regression model selection using STATA software version 16. Based on the results of analysis of the data that has been presented, it can be concluded that 1) Size of Audit Committee has no effect on Audit Delay; 2) Complexity has positively significant effect on Audit Delay; 3) Liquidity has no effect on Audit Delay; and 4) KAP Size has no effect on Audit Delay. Keyword: Size of Audit Committee, Complexity, Liquidity, and KAP Size
Item Type: | Thesis (Skripsi) |
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Additional Information: | [No. Panggil : 1810112176] [Pembimbing : Panubut Simorangkir] [Penguji 1 : Munasiron Miftah] [Penguji 2 : Rudi Ginting] |
Uncontrolled Keywords: | Size of Audit Committee, Complexity, Liquidity, and KAP Size |
Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance |
Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
Depositing User: | Farandi Aditya Dilny Adnan |
Date Deposited: | 20 Sep 2022 08:38 |
Last Modified: | 22 Sep 2022 08:29 |
URI: | http://repository.upnvj.ac.id/id/eprint/19079 |
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