Determinan Audit Delay dan Pengaruhnya terhadap Pergantian Auditor dengan Komite Audit sebagai Variabel Moderasi

Khomsiyah, Siti Laela (2015) Determinan Audit Delay dan Pengaruhnya terhadap Pergantian Auditor dengan Komite Audit sebagai Variabel Moderasi. Jurnal thesis, STIE YKPN.

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Abstract

This study has three main objectives. First, to test whether the profitability, leverage, auditor size, complexity of operations, and firm size is able to influence audit delay. Second, to determine whether the audit delay able to affect auditor changes. Third, to determine whether audit committee is able to moderate the relationship between audit delay with auditor changes. This study also examine whether there are differences of audit delay in the industrial sector. Data from 148 annual report are compiled by purposive sampling method. Method of analysis using Multiple Regression Analysis, Logistic Regression Analysis and One Way ANOVA. Result of this study stated that the average audit delay non-financial companies was 79.11 days. Profitability, leverage, auditor size and firm size are significant effect on audit delay. Audit delay is not significant positive effect on auditor changes. While the audit committee is not able to moderate the relationship between audit delay and auditor changes. Results also found that the average audit delay in the financial industry sector is different.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number Kho d 298/2015
Uncontrolled Keywords: profitability, leverage, auditor size, complexity of operations, firm size, audit delay, auditor changes, audit committee
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 09 Jul 2019 03:44
Last Modified: 09 Jul 2019 03:44
URI: http://repository.stieykpn.ac.id/id/eprint/277

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