PENGARUH INTERNAL AUDIT DAN SPESIALISASI AUDIT TERHADAP AUDIT DELAY

Astri Larasati, . (2020) PENGARUH INTERNAL AUDIT DAN SPESIALISASI AUDIT TERHADAP AUDIT DELAY. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study that aims to examine the effect of internal audit and audit specialization on audit delay. In this study, Audit Delay is measured based on the length of days needed to receive an independent auditor’s report on the fiscal financial statements, in review from the closing date of the company’s books as of December 31 until the date recorded on the independent auditor’s report. The sample in this study amounted to 427 companies listed on the Indonesia Stock Exchange in 2018, the sample in this study using purposive sampling. Hypothesis testing in this study uses Multiple Regression Analysis with SPSS program, with a significance level of 5%. The results of this study found that (1) internal audit has a significant effect on audit delay. (2) audit specialization does not have a significant effect on audit delay.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1610112021] [Pembimbing: Noegrahini Lastiningsih] [Penguji 1: Wisnu Julianto} [Penguji 2: Retna Sari]
Uncontrolled Keywords: Keyword : internal audit, audit specialization, audit delay
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Astri Larasati
Date Deposited: 13 Jan 2022 03:41
Last Modified: 13 Jan 2022 03:41
URI: http://repository.upnvj.ac.id/id/eprint/8284

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