MUHAMMAD NAJARUDIN - 65160018 Primary Author Deden Edwar Yokeu Bernardin, S.E., M.M (Pembimbing) Editor mixed material bibliography 2020/2021 id Indonesia

Skripsi

ABSTRAK Muhammad Najarudin (6516008), pengaruh komite audit, audit tenure, dan kompleksitas operasi terhadap audit delay Sebanyak 24 perusahaan yang terkena suspense pada tahun 2019 dikarenakan keterlambatan dalam penyampaian laporan audit keuangan kepada pasar modal sehingga menyebabkan audit delay yang dipengaruhi oleh beberapa faktor seperti komite audit, audit tenure dan kompleksitas operasi. Metode penelitian yang digunakan adalah metode deskriptif untuk mendeskripsikan atau mengurai permasalahan yang berkaitan dengan pertanyaan terhadap variable, dan metode verifikatif analisis model dan pembuktian yang berguna untuk mencari kebenaran dari hipotesis yang diajukan dengan pendekatan kuantitatif. Sumber data yang digunakan adalah data sekunder. Data yang digunakan dalam penelitian ini adalah jumlah anggota komite audit, lamanya tahun perikatan auditor dengan perusahaan ( audit tenure ), dan jumlah anak usaha atau kompleksitas operasi pada tahun 2019. Berdasarkan penelitian diketahui bahwa variable komite audit berpengaruh tidak signifikan sedangkan, sama halnya dengan komite audit pada penelitian ini audit tenure berpengaruh tidak signifikan sedangkan variable kompleksitas operasi memilkiki pengaruh yang signifikan, dan dari pengujian secara simultan ketiga variable tersebut memiliki pengaruh yang signifikan. Hasil penelitian ini diharapkan perusahaan dapat meningkatkan ketepatan waktu dalam penyampaian laporan hasil auditan laporan keuangan agar dapat meningkatkan citra perusahaan. ABSTRACT Muhammad Najarudin (6516008), the effect of the audit committee, audit tenure, and operation complexity on audit delay As many as 24 companies were suspended in 2019 due to delays in submitting financial audit reports to the capital market, causing audit delays which are influenced by several factors such as the audit committee, audit tenure and operational complexity. The research method used is descriptive method to describe or parse the problems related to questions to variables, and the verification method of model analysis and evidence which is useful for finding the truth of the hypothesis proposed with a quantitative approach. The data source used is secondary data. The data used in this study are the number of audit committee members, the length of the auditor's engagement with the company (audit tenure), and the number of subsidiaries or the complexity of operations in 2019. Based on the research, it is known that the audit committee variable has an insignificant effect, meanwhile, as with the audit committee in this study, audit tenure has no significant effect, while the operating complexity variable has a significant effect, and from simultaneous testing the three variables have a significant effect. The results of this study are expected that the company can improve the timeliness of submitting the audited financial statements in order to improve the company's image. and from the simultaneous testing of these three variables have a significant effect. The results of this study are expected that the company can improve the timeliness of submitting the audited financial statements in order to improve the company's image. and from the simultaneous testing of these three variables have a significant effect. The results of this study are expected that the company can improve the timeliness of submitting the audited financial statements in order to improve the company's image. Audit delay komite audit audit tenure kompleksitas operasi NONE Digital Library ARS University Perpustakan Online ARS University 040/S1.AK.SKP/2020-2021 S02188K Akuntansi 040/S1.AK.SKP/2020-2021 Hal Depan Bab 1 Bab 3 Bab 5 DAFTAR PUSTAKA Lampiran Screenshot_2023-03-07_134844.png.png 7035 2023-03-07 13:50:47 2023-07-17 09:29:29 machine generated