Yuli Lestari, NIM. 222017036 (2021) PENGARUH OPINI AUDIT, KARAKTERISTIK AUDITOR, AUDIT TENURE DAN KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020. Skripsi thesis, Universitas Muhammadiyah Palembang.

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Abstract

Yuli Lestari/ 222017036/ 2021/ Effect of Audit Opinion, Auditor Characteristics, Audit Tenure and Audit Committee on Audit Delay in Banking Sector Companies Listed on the Indonesia Stock Exchange 2016-2020. The formulation of the problem in this study is the audit opinion, auditor characteristics, audit tenure, and audit committee on audit delay. This study aimed to determine the impact of the audit opinion, auditor characteristics, audit tenure, and audit committee on audit delay. The type of research used is associative. The data used is secondary data. The sample in this study is the financial statements of the banking sector companies listed on the Indonesian stock exchange in 2016-2020 as many as 180 samples. The data collection technique is documentation. The data analysis method in this research is quantitative. The results of this study indicate that the effect of the audit opinion, auditor characteristics, audit tenure, and audit committee together has an impact on audit delay. Partially, auditor characteristics (including auditor specialization) and audit tenure do not affect audit delay. In contrast, audit opinion, auditor characteristics (including auditor reputation), and audit committee affect audit delay in banking sector companies listed on the Indonesian stock exchange in 2016-2020. Keywords: audit opinion, auditor characteristics, audit tenure, audit committee, audit delay.

Item Type:	Thesis (Skripsi)
Additional Information:	Pembimbing : 1. Nina Sabrina S.E.,M.Si 2. Fenty Astrina S.E.,M.Si
Uncontrolled Keywords:	audit opinion, auditor characteristics, audit tenure, audit committee, audit delay
Subjects:	Akuntansi > audit
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi (S1)
Depositing User:	Mahasiswa Feb
Date Deposited:	23 Sep 2021 03:29
Last Modified:	23 Sep 2021 03:29
URI:	http://repository.um-palembang.ac.id/id/eprint/17987

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