PENGARUH AUDIT ATTRIBUTE DAN FIRM ATTRIBUTE TERHADAP AUDIT TIMELINESS

Nurhanan Rachmi Putri, . (2025) PENGARUH AUDIT ATTRIBUTE DAN FIRM ATTRIBUTE TERHADAP AUDIT TIMELINESS. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study uses a quantitative method that aims to examine the effect of firm attributes consisting of institutional ownership, board size, board independence, and audit attributes consisting of audit complexity, audit reputation, and audit fees. The population used in this study are companies in the consumer cyclical sector listed on the Indonesia Stock Exchange in 2021-2023. The sample was taken using a purposive sampling technique by determining several criteria, and the sample obtained was 180 out of 492 population using a balanced panel. This study uses panel data analysis with the help of Microsoft Excel software to find data and STATA Version 17 software in data processing. The research results that institutional ownership, board size, board independence, and audit fees have no significant effect on audit timeliness. For audit complexity, it has a positive and significant effect on audit timeliness and audit reputation has a negative and significant effect on audit timeliness.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2110112041] [Pembimbing: Dewi Darmastuti] [Penguji 1: Satria Yudhia Wijaya] [Penguji 2: Andy Setiawan]
Uncontrolled Keywords: Institutional Ownership, Board Size, Board Independence, Audit Complexity, Audit Reputation, and Audit Fee.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: NURHANAN RACHMI PUTRI
Date Deposited: 06 Mar 2025 06:43
Last Modified: 06 Mar 2025 06:43
URI: http://repository.upnvj.ac.id/id/eprint/34301

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