PENGARUH PENGUNGKAPAN KEY AUDIT MATTERS, AUDIT TENURE, DAN KOMPETENSI AUDITOR TERHADAP AUDIT DELAY

Hizkia Nataniel Jevon, . (2024) PENGARUH PENGUNGKAPAN KEY AUDIT MATTERS, AUDIT TENURE, DAN KOMPETENSI AUDITOR TERHADAP AUDIT DELAY. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study that aims to determine the effect of disclosure of key audit matters, audit tenure, auditor competence on audit delay. This study uses a population of all companies in all industrial sectors listed on the Indonesia Stock Exchange in 2022. Sampling was carried out using cluster sampling method, so that 267 companies from all industrial sectors listed on the Indonesia Stock Exchange (IDX) were obtained as research samples. Hypothesis testing in this study uses Multiple Linear Regression Analysis using the STATA 17 application and a significance level of 5% (0.05). The results of this study found that (1) Disclosure of Key Audit Matters has no effect on audit delay, (2) Audit Tenure has a significant and negative effect on audit delay, and (3) Auditor competence has no significant effect on audit delay.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112135] [Pembimbing: Dewi Darmastuti] [Penguji 1: Agus Maulana] [Penguji 2: Ranti Nugraheni]
Uncontrolled Keywords: Disclosure of Key Audit Matters, Audit Tenure, Auditor Competence, and Audit Delay
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: HIZKIA NATANIEL JEVON
Date Deposited: 19 Sep 2024 08:05
Last Modified: 19 Sep 2024 08:05
URI: http://repository.upnvj.ac.id/id/eprint/31155

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