PENGARUH UKURAN PERUSAHAAN, GENDER AUDIT COMMITTEE DAN KUALITAS AUDIT TERHADAP AUDIT DELAY: PROFITABILITAS SEBAGAI MODERASI

Muhammad Novan, . (2024) PENGARUH UKURAN PERUSAHAAN, GENDER AUDIT COMMITTEE DAN KUALITAS AUDIT TERHADAP AUDIT DELAY: PROFITABILITAS SEBAGAI MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf
Download (553kB)
[img] Text
AWAL.pdf
Download (1MB)
[img] Text
BAB 1.pdf
Restricted to Repository UPNVJ Only
Download (4MB)
[img] Text
BAB 2.pdf
Restricted to Repository UPNVJ Only
Download (10MB)
[img] Text
BAB 3.pdf
Restricted to Repository UPNVJ Only
Download (881kB)
[img] Text
BAB 4.pdf
Restricted to Repository UPNVJ Only
Download (1MB)
[img] Text
BAB 5.pdf
Download (669kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (593kB)
[img] Text
RIWAYAT HIDUP.pdf
Restricted to Repository UPNVJ Only
Download (441kB)
[img] Text
LAMPIRAN.pdf
Restricted to Repository UPNVJ Only
Download (1MB)
[img] Text
HASIL PLAGIARISME.pdf
Restricted to Repository staff only
Download (12MB)
[img] Text
ARTIKEL KI.pdf
Restricted to Repository staff only
Download (393kB)

Abstract

This study aims to determine the influence of company size, gender of the audit committee, and audit quality on audit delay with profitability as a moderator. The population of this study consists of Trading, Services, and Investment companies listed on the Indonesia Stock Exchange (IDX) in 2017 and 2022. Sample selection criteria were determined using purposive sampling techniques, resulting in a total of 78 samples from 13 companies in the Trading, Services, and Investment sectors. Hypothesis testing in this research utilized Moderated Regression Analysis (MRA) with SPSS 25 software at a significance level of 5%. The findings from the tests indicate that (1) company size does not have a positive influence on audit delay, (2) the gender of the audit committee does not have a negative influence on audit delay, (3) audit quality has a positive influence on audit delay, and (4) profitability is unable to moderate the influence of company size, the gender of the audit committee, and audit quality on audit delay.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1910112153] [Pembimbing: Mahendro Sumardjo] [Penguji 1: Eko Yulianto] [Penguji 2: Ayunita Ajengtiyas]
Uncontrolled Keywords: Audit Delay, Company Size, Gender Audit Committee, Audit Quality, Profitability
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Muhammad Novan
Date Deposited: 20 Mar 2024 10:36
Last Modified: 20 Mar 2024 10:36
URI: http://repository.upnvj.ac.id/id/eprint/28877

Actions (login required)

View Item View Item