PENGARUH AUDIT TENURE, SPESIALISASI INDUSTRI KAP DAN REPUTASI KAP TERHADAP AUDIT DELAY

Rizka Elvira Nur Rachmah, . (2022) PENGARUH AUDIT TENURE, SPESIALISASI INDUSTRI KAP DAN REPUTASI KAP TERHADAP AUDIT DELAY. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research aims to determine the effect of audit tenure, audit firm industry specialization and audit firms reputation on audit delay. The object of this research is property and real estate companies listed on Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total sample of 44 companies. This research uses quantitave methods with panel data using SPSS 24th version. The data analysis technique used is the classical assumption test, multiple linear regression test and hypothesis testing using a significance of 5%. The results of this study indicate that audit tenure has a positive effect on audit delay while audit firm industry specialization and audit firms reputation have no effect on audit delay.

Item Type: Thesis (Skripsi)
Additional Information: [No Panggil : 1710112063] [Pembimbing ; Wisnu Julianto] [Penguji 1 ; Praptiningsih] [Penguji 2 ; Andy Setiawan]
Uncontrolled Keywords: audit tenure, audit firm industry specialization, audit firm reputation
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Rizka Elvira Nur Rachmah
Date Deposited: 15 Aug 2022 04:36
Last Modified: 15 Aug 2022 04:36
URI: http://repository.upnvj.ac.id/id/eprint/19410

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