PENGARUH BOARD CHARACTERISTICS DAN AUDIT FIRM CHARACTERISTICS TERHADAP AUDIT DELAY.

Marsa Riqqah, . (2025) PENGARUH BOARD CHARACTERISTICS DAN AUDIT FIRM CHARACTERISTICS TERHADAP AUDIT DELAY. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study which aims to determine the effect of board size, board gender diversity, audit tenure, and audit reputation on audit delay and COVID-19 as a control variable. The data used in this research is secondary data obtained through annual reports or audit reports which can be accessed on the www.idx.co.id page or through the company's official website. This research uses a population of consumer cyclical sector companies listed on the Indonesia Stock Exchange (BEI) from 2021-2023. Sampling was carried out using a purposive sampling method, so 105 consumer cyclicals sector companies registered on the BEI were obtained, or the equivalent of 315 data. The hypothesis in this study uses Multiple Linear Regression Analysis with the STATA 17 program and a significance level of 5% (0.05). The results of this test show that board size has a significant negative effect on audit delay. Meanwhile, board gender diversity, audit tenure and audit reputation do not have a significant influence on audit delay.

Item Type: Thesis (Skripsi)
Additional Information: No.Panggil: 2110112209 Pembimbing: Dewi Darmastuti Penguji 1: Eko Yulianto Penguji 2: Krisno Septyan
Uncontrolled Keywords: Board Size, Board Gender Diversity, Audit Tenure, Audit Reputation, Audit Delay
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: MARSA RIQQAH
Date Deposited: 14 Feb 2025 15:58
Last Modified: 14 Feb 2025 15:58
URI: http://repository.upnvj.ac.id/id/eprint/34703

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