Soputan, Sylvia Setyani (2025) PENGARUH KEPEMILIKAN MANAJERIAL, REPUTASI KAP, UKURAN PERUSAHAAN, DAN KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN SUBSEKTOR BATU BARA YANG TERDAFTAR DI BEI. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Penelitian ini bertujuan untuk menganalisis Pengaruh Kepemilikan Manajerial, Reputasi KAP, Ukuran Perusahaan, dan Komite Audit terhadap Audit Delay pada Perusahaan Pertambangan Subsektor Batu Bara yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan dan laporan auditor independen. Sampel ditentukan melalui purposive sampling dan menghasilkan 13 perusahaan sesuai kriteria. Analisis data dilakukan dengan metode Partial Least Square (PLS) menggunakan SmartPLS 3. Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan reputasi kap berpengaruh signifikan terhadap audit delay, sehingga semakin tinggi kepemilikan manajerial serta semakin baik reputasi KAP, maka semakin cepat proses audit dapat diselesaikan. Sebaliknya, ukuran perusahaan dan komite audit tidak berpengaruh signifikan terhadap audit delay. Temuan ini menunjukkan pentingnya struktur kepemilikan dan pemilihan KAP bereputasi dalam meminimalkan audit delay pada perusahaan pertambangan subsektor batu bara.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Audit, Audit Delay, Managerial Ownership, Public Accounting Firm Reputation, Firm Size, Audit Committee. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222200206 Soputan, Sylvia Setyani |
| Date Deposited: | 02 Jul 2026 05:19 |
| Last Modified: | 02 Jul 2026 05:19 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/43385 |
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