Muthohar, Hanif Fikri and , Kurnia Rina Ariani, S.E., Ak., M.Acc (2026) PENGARUH RASIO KEUANGAN DAN KOMPLEKSITAS TRANSAKSI TERHADAP AUDIT DELAY: STUDI PADA PERIODE SEBELUM DAN SESUDAH KEY AUDIT MATTERS "Studi Empiris pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia (2019 -2024)". Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to empirically examine and analyze the effect of financial ratios (profitability, solvency, and liquidity) and transaction complexity on audit delay, as well as to analyze the difference in audit delay between the periods before (2019–2021) and after (2022–2024) the implementation of Key Audit Matters (KAM) regulations. The population in this study includes all mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The sampling technique was conducted using a purposive sampling method, obtaining 43 companies with a total of 258 observations (panel data). Data analysis methods used include descriptive statistics, classical assumption tests, multiple linear regression analysis, F-statistical tests, t-statistical tests, and the non-parametric Wilcoxon Signed Rank Test to compare audit delay across the two periods. The results show that: (1) Profitability ratio has a significant negative effect on audit delay, indicating that higher corporate profitability shortens the time required for auditors to complete the audit report; (2) Solvency ratio has no significant effect on audit delay; (3) Transaction complexity has a significant positive effect on audit delay, where greater operational complexity and consolidated subsidiaries lead to a longer audit delay; (4) Liquidity ratio has no significant effect on audit delay; and (5) There is a significant difference in audit delay duration between the periods before and after the implementation of Key Audit Matters (KAM), where KAM disclosures encourage auditor efficiency and focus, thus significantly affecting the overall timeliness of financial reporting.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Audit Delay, Profitability, Solvency, Transaction Complexity, Liquidity, Key Audit Matters (KAM), Mining Sector. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | HANIF FIKRI MUTHOHAR |
| Date Deposited: | 18 Aug 2026 03:02 |
| Last Modified: | 18 Aug 2026 03:02 |
| URI: | http://eprints.ums.ac.id/id/eprint/148080 |
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