Pengaruh Komite Audit, Auditor Independen, dan Opini Audit terhadap Audit Delay dengan Kompleksitas Audit Sebagai Variabel Moderating(Studi Empiris pada Perbankan Syariah yang Terdaftar di Indonesia Tahun 2013-2017)

Nugroho, Wahyu and , Dr. Zulfikar, SE., M.Si (2019) Pengaruh Komite Audit, Auditor Independen, dan Opini Audit terhadap Audit Delay dengan Kompleksitas Audit Sebagai Variabel Moderating(Studi Empiris pada Perbankan Syariah yang Terdaftar di Indonesia Tahun 2013-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze the effect of the audit committee on audit delay in Islamic banking registered in Indonesia. Analyze the influence of independent auditors on audit delay in Islamic banking registered in Indonesia. Analyzing the effect of audit opinion on audit delay on Islamic banks registered in Indonesia. Analyzing the effect of audit complexity moderates the audit committee on audit delay in Islamic banks registered in Indonesia. Analyzing the effect of audit complexity moderates the independent auditor on audit delay in Islamic banks registered in Indonesia. Analyzing the effect of audit complexity moderates audit opinion on audit delay in Islamic banks registered in Indonesia. The population used in this study were all Sharia Commercial Banks found in Indonesia in 2013-2017, while the research sample used was Sharia Commercial Banks in Indonesia in 2013-2017 with 51 companies. Based on the results of the study note that the KA variable does not significantly influence the Audit Delay. AID variable has a significant effect on Audit Delay. OA variable does not significantly influence Audit Delay. KOA variable has no significant effect on Audit Delay. KA_KOA variable has no significant effect on Audit Delay. AID_KOA variable has a significant effect on Audit Delay. OA_KOA variable has no significant effect on Audit Delay.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	audit committee, independent auditor, audit opinion, audit complexity and audit delay.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	WAHYU NUGROHO
Date Deposited:	20 Nov 2019 09:10
Last Modified:	20 Nov 2019 09:10
URI:	http://eprints.ums.ac.id/id/eprint/79188

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