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Pengaruh Ukuran Perusahaan dan Komite Audit terhadap Audit Delay

Authors

  • Annisa Mutawaqila Fakultas Ekonomi dan Bisnis, Universitas Islam Bandung
  • Magnaz Lestira Oktariza Fakultas Ekonomi dan Bisnis, Universitas Islam Bandung

DOI:

https://doi.org/10.29313/jra.v2i1.691

Keywords:

Ukuran Perusahaan, Komite Audit, Audit Delay

Abstract

Abstract. This study aims to determine how the effect of firm size and audit committee   on   audit   delay.   The population in this study   were    26    food and beverage companies listed on the Indonesia Stock Exchange in 20162020. The sample in this study were 11companies   that met the   sample criteria. The method used in this research is verification research method. The data source used is a secondary data source with the data collection technique used is documentation. The sample in this study used purposive sampling method. Hypothesis testing used is multiple linear regression analysis with statistical tools SPSS 23. From the research result obtained show that (1) company size has a significant effect on audit delay, (2) audit committee has a significant effect on audit delay. Suggestions for further researchers who want to research on the same topic are to reseach other sectors beside food and beverage and add other independent variables so that more factors are known that can significantly affect audit delay.

Abstrak. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh ukuran perusahaan dan komite audit terhadap audit delay. Populasi dalam penelitian ini sebanyak 26 perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Sampel dalam penelitian ini sebanyak 11 perusahaan yang memenuhi kriteria sampel. Metode yang digunakan dalam penelitian ini adalah metode penelitian verifikatif. Sumber data yang digunakan adalah dokumentasi. Sampel dalam penelitian ini menggunakan metode purposive sampling. Pengujian hipotesis yang digunakan adalah analisis regresi linier berganda dengan alat statistic SPSS versi 23. Dari hasil penelitian yang diperoleh menunjukan bahwa (1) ukuran perusahaan berpengaruh secara signifikan terhadap audit delay, (2) komite audit berpengaruh secara signifikan terhadap audit delay. Saran bagi peneliti selanjutnya yang meneliti sektor lainnya selain food and beverage dan tambahkan variabel independen lainnya agar semakin banyak diketahui faktor-faktor yang dapat berpengaruh secara signifikan terhadap audit delay.

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Published

2022-07-04