Pengaruh Reputasi KAP, Solvabilitas, Audit Tenure, dan Opini Auditor Terhadap Audit Delay Pada Perusahaan Consumer Non-Cylical
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Nurlita, Widya Andri
Subject
657.45 - AUDITING
Datestamp
2023-05-10 03:43:23
Abstract :
Audit delay is the span of time for completion of audit reports, annual financial reports, measured by the number of days needed to obtain the independent auditor's financial report on the company's financial statements. This study aims to examine and analyze the variables KAP Reputation, Solvability, Audit tenure, and Auditor Opinion on Audit delay. The method used in this study is a qualitative research method with secondary data obtained from the Indonesian Stock Exchange (IDX) data. The population in this study are Consumer Non- Cyclicals companies. Sampling in this study using purposive sampling method. The data used is secondary data with data analysis techniques used, namely descriptive analysis and logistic regression analysis with the help of the SPSS 24 software program and the Microsoft office Excel software program.The results of this study state that KAP's reputation has a positive effect on audit delay. Solvability has a negative effect on Audit delay. Audit tenure has a positive effect on Audit delay. and Auditor Opinion has a negative effect on Audit delay. Keywords: KAP Reputation, Solvability, Tenure Audit, Auditor Opinion, Audit delay
Audit delay is the span of time for completion of audit reports, annual financial reports, measured by the number of days needed to obtain the independent auditor's financial report on the company's financial statements. This study aims to examine and analyze the variables KAP Reputation, Solvability, Audit tenure, and Auditor Opinion on Audit delay. The method used in this study is a qualitative research method with secondary data obtained from the Indonesian Stock Exchange (IDX) data. The population in this study are Consumer Non- Cyclicals companies. Sampling in this study using purposive sampling method. The data used is secondary data with data analysis techniques used, namely descriptive analysis and logistic regression analysis with the help of the SPSS 24 software program and the Microsoft office Excel software program.The results of this study state that KAP's reputation has a positive effect on audit delay. Solvability has a negative effect on Audit delay. Audit tenure has a positive effect on Audit delay. and Auditor Opinion has a negative effect on Audit delay. Keywords: KAP Reputation, Solvability, Tenure Audit, Auditor Opinion, Audit delay
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