Determinant Audit Delay pada Unit Usaha Syariah (UUS) di Indonesia Tahun 2015-2018

Yuliana, Nia and , Dr. Zulfikar, SE, M.Si (2020) Determinant Audit Delay pada Unit Usaha Syariah (UUS) di Indonesia Tahun 2015-2018. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The study aims to determine the effect of audit opinion, audit committee, company size, profitability, solvency, size of KAP, and audit tenure age on the audit delay. The population in this study is the Unit Usaha Syariah (UUS) in Indonesia in 2015-2018. The data used in this study are secondary data obtained from the annual report of the Unit Usaha Syariah (UUS) which is accessed directly through the website www.ojk.go.id. The sampling technique in this study uses purposive sampling technique based on certain criteria and obtained as many as 60 Unit Usaha Syariah (UUS). The data analysis method used is multiple linear regression analysis. The results of this study indicate that KAP size influences audit delay, whereas audit opinion, audit committee, company size, profitability, solvency, and audit tenure have no effect on audit delay.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	audit delay, opini audit, komite audit, ukuran perusahaan, profitabilitas, solvabilitas, ukuran KAP, dan audit tenure.
Subjects:	X General Subject
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	NIA YULIANA
Date Deposited:	11 Nov 2020 06:27
Last Modified:	11 Nov 2020 06:27
URI:	http://eprints.ums.ac.id/id/eprint/87170

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