Simson Hendry Tulak, . (2024) PENGARUH KEY AUDIT MATTERS, OPINI AUDIT, DAN AUDIT COMPLEXITY TERHADAP AUDIT DELAY. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research was conducted to analyze and understand the influence of key audit matters, audit opinions, and audit complexity proxied by the number of subsidiary companies on audit delay. The study employed a quantitative research approach, utilizing secondary data from non-financial sector companies in the year 2022. A total of 654 samples from non-financial sector companies were then tested using the statistical application STATA 17. The findings of the research indicate that both key audit matters and audit complexity do not have a significant influence on audit delay. Then, the audit opinion has a significant positive influence on audit delay.
Item Type: | Thesis (Skripsi) |
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Additional Information: | [No.Panggil: 2010112070] [Pembimbing: Dewi Darmastuti] [Penguji I: Panubut Simorangkir] [Peguji II: Wisnu Julianto] |
Uncontrolled Keywords: | Key audit matter, Audit Opinion, Audit complexity, Audit delay |
Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
Depositing User: | Simson Hendry Tulak |
Date Deposited: | 21 Mar 2024 02:21 |
Last Modified: | 21 Mar 2024 02:21 |
URI: | http://repository.upnvj.ac.id/id/eprint/28854 |
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