PENGARUH AUDIT COMPLEXITY DAN FINANCIAL DISTRESS, TERHADAP AUDIT DELAY DENGAN MODERASI PANDEMI COVID-19

Rafalia Harditasya Putri, . (2022) PENGARUH AUDIT COMPLEXITY DAN FINANCIAL DISTRESS, TERHADAP AUDIT DELAY DENGAN MODERASI PANDEMI COVID-19. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to determine the effect of audit complexity and financial distress on audit delay by moderating the COVID-19 pandemic. The population of this study is the food and beverages sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 and 2020. The selection of sample criteria was carried out using a purposive sampling technique with predetermined criteria and data obtained were 48 samples from 24 sub-sector companies. food and beverage. Hypothesis testing in this study using multiple linear regression analysis with SPSS 25 program with a significance level of 0.05%. The results of this study indicate that audit complexity and financial distress have no effect on audit delay and the COVI-19 pandemic does not moderate the relationship between audit complexity and financial distress on audit delay.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1810112022] [Pembimbing: Satria Yudhia Wijaya] [Ketua Penguji: Praptiningsih] [Penguji 1: Rahmasari Fahria]
Uncontrolled Keywords: Audit complexity, financial distress, COVID-19 pandemic, audit delay
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Rafalia Harditasya Putri
Date Deposited: 23 Aug 2022 01:54
Last Modified: 23 Aug 2022 01:54
URI: http://repository.upnvj.ac.id/id/eprint/19088

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