Pengaruh Opini Audit Tahun Sebelumnya, Financial Distress, Audit Tenure, dan Auditor Switching Terhadap Waktu Penyelesaian Audit (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018)

Nugraheni, Laili Nur and , Dra. Nursiam, M.H., Ak., CA (2020) Pengaruh Opini Audit Tahun Sebelumnya, Financial Distress, Audit Tenure, dan Auditor Switching Terhadap Waktu Penyelesaian Audit (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study is to analyze the effect of previous year's audit opinion, financial distress, audit tenure, and auditor switching on audit completion time in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2015-2018. The sample selection technique used purposive sampling according to predetermined criteria. This study uses 105 manufacturing companies that meet the criteria with a total of 420 data samples. The method of analysis used in this research is multiple linear regression. The results of this study indicate that the previous year's audit opinion variable and financial distress have an influence on the audit completion time, while the auditor switching and audit tenure variables have no effect on the audit completion time.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	waktu penyelesaian audit, opini audit tahun sebelumnya, financial distress, audit tenure, dan auditor switching
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	LAILI NUR NUGRAHENI
Date Deposited:	09 Nov 2020 04:14
Last Modified:	09 Nov 2020 04:14
URI:	http://eprints.ums.ac.id/id/eprint/86956

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