Hidayati, Nur (2024) Pengaruh Komite Audit, Auditor Internal, dan Audit Tenure terhadap Audit Delay pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021. (The Influence of the Audit Committee, Internal Auditor, and Audit Tenure on Audit Delay in Food and Beverage Sub-Sector Companies Listed on the Indonesian Stock Exchange for the 2019-2021 Period). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
This study aims to determine the effect of the audit committee, internal auditor, and audit tenure on audit delay. The object of this research is a food and beverage sub-sector company listed on the Indonesia Stock Exchange for the 2019- 2021 period. This type of research is quantitative research using secondary data. The total population of 39 food and beverage sub-sector companies listed on the Indonesia Stock Exchange and the number of samples in this study are 28 food and beverage sub-sector companies listed on the Indonesia Stock Exchange using purposive sampling techniques. The data analysis techniques used are descriptive statistics, classical assumption tests which include normality tests, multicollinearity tests, heteroscedasticity tests, as well as autocorrelation tests, multiple linear regression analysis, and partial tests using the Statistical Product and Service Solution software tool version 26. The results of this study show that audit committee variables have a positive and significant influence on audit delay, internal auditor variables have a positive and significant influence on audit delay, while audit tenure variables have no influence on audit delay.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Audit Committee, Internal Auditor, Audit Tenure, and Audit Delay |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222000086 Nur Hidayati |
| Date Deposited: | 16 Aug 2024 03:26 |
| Last Modified: | 16 Aug 2024 06:50 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/29909 |
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