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.