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UEU » Undergraduate Theses » Akuntansi Posted by [email protected] at 12/01/2022 16:29:18 • 341 Views
PENGARUH FINANCIAL DISTRESS, AUDITOR SWITCHING DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI
BURSA EFEK INDONESIA PERIODE 2014-2018Created by :
Dina Widhi Astuti ( 20160102246 )
Subject: | KESULITAN KEUANGAN UKURAN PERUSAHAAN KETERLAMBATAN AUDIT | Alt. Subject : | FINANCIAL DIFFICULTY COMPANY SIZE AUDIT DELAY | Keyword: | Financial Distress Auditor Switching Ukuran Perusahaan dan
Audit Delay |
Description:
Penelitian ini bertujuan untuk mengetahui Pengaruh Financial Distress, Auditor
Switching, dan Ukuran Perusahaan terhadap Audit Delay Pada Perusahaan Sektor
Pertambangan. Dalam penelitian ini variabel yang digunakan Financial Distress,
Auditor Switching, dan Ukuran Perusahaan yang diprosikan Financial Distress
dengan Debt to Total Asset, Auditor Switching yang diproksikan dengan Variabel
Dummy dan Ukuran Perusahaan diproksikan dengan Kapitalisasi Pasar. Populasi
dalam penelitian ini adalah Perusahaan Sektor Pertambangan periode 2014 �
2018. Sampel dalam peneltian ini adalah 38 perusahaan sektor pertambangan
dengan waktu penelitian selama 5 tahun sehingga menghasilkan 190 sampel yang
diperoleh dengan teknik purposive sampling. Hasil penelitian ini menunjukkan
bahwa variabel Financial Distress, Audtior Switching, dan Ukuran Perusahaan
berpengaruh secara simultan terhadap Audit Delay. Secara parsial variabel
Financial Distress berpengaruh positif signifikan terhadap Audit Delay, secara
parsial Auditor Switching dan Ukuran Perusahaan tidak berpengaruh terhadap
Audit Delay.
Contributor | : |
- SRI HANDAYANI, SE, MM.
| Date Create | : | 12/01/2022 | Type | : | Text | Format | : | PDF | Language | : | Indonesian | Identifier | : | UEU-Undergraduate-20160102246 | Collection ID | : | 20160102246 |
Source : Undergraduate Theses of Accounting
Relation Collection: Fakultas Ekonomi dan Bisnis
Coverage : Civitas Akademika Universitas Esa Unggul
Rights : @2022 Perpustakaan Universitas Esa Unggul
Publication URL : https://digilib.esaunggul.ac.id/pengaruh-financial-distress-auditor-switching-dan-ukuran-perusahaan-terhadap-audit-delay-pada-perusahaan-sektor-pertambangan-yang-terdaftar-dibursa-efek-indonesia-periode-20142018-22973.html
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