| dc.contributor.author | Nyardi, Jianyk Erifta | |
| dc.date.accessioned | 2026-02-16T10:56:52Z | |
| dc.date.available | 2026-02-16T10:56:52Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | https://dspace.uc.ac.id/handle/123456789/9168 | |
| dc.description | Some companies still often delay the publication of financial statements every year. One of the companies that occupies the first highest level is a company in the trade, service, and investment sector. Audit Delay is the length of time from the closing date of the company's financial year to the issuance date of the auditor's report. This purpose to determine the effect of solvency variables, firm size, audit opinion and KAP reputation on audit delay. The population data includes trade, service, and investment sector companies listed on the IDX in 2020-2021. The data sample used is a purposive sampling technique with a total sample of 140 companies. During the research process, the methods used were descriptive statistical test analysis and logistic regression analysis using SPSS 22 software. The results reveal that solvency, firm size, and audit opinion don’t give significant effect to audit delay, meanwhile KAP reputation has a positivie effect significant on audit delay. | en_US |
| dc.description.abstract | Beberapa perusahaan masih kerap melakukan keterlambatan publikasi laporan keuangan setiap tahunnya. Salah satu perusahaan yang menduduki tingkat tertinggi pertama adalah perusahaan sektor trade, service, and investment. Audit Delay merupakan lamanya waktu dari tanggal tutup tahun buku perusahaan hingga tangal terbitnya laporan auditor. Tujuan penelitian ini adalah untuk mengetahui pengaruh dari variabel solvabilitas, ukuran perusahaan, opini audit dan reputasi KAP terhadap audit delay. Data populasi mencangkup perusahaan sektor trade, service, and investment yang terdaftar di BEI tahun 2020-2021. Sampel data yang digunakan merupakan teknik purposive sampling dengan jumlah sampel sebanyak 140 perusahaan. Selama proses penelitian berlangsung, metode yang digunakan yaitu analisis uji statistik deskriptif dan analisis uji regresi logistik dengan software SPSS 22. Berdasarkan hasil penelitian yang diperoleh bahwa solvabilitas, ukuran perusahaan, dan opini audit tidak berpengaruh terhadap audit delay, sedangkan reputasi KAP berpengaruh positif signifikan terhadap audit delay. | en_US |
| dc.language.iso | id | en_US |
| dc.publisher | Universitas Ciputra | en_US |
| dc.subject | Solvabilitas | en_US |
| dc.subject | Ukuran Perusahaan | en_US |
| dc.subject | Opini Audit | en_US |
| dc.subject | Reputasi KAP | en_US |
| dc.subject | Audit Delay | en_US |
| dc.subject | Solvency | en_US |
| dc.subject | Firm Size | en_US |
| dc.subject | Audit Opinion | en_US |
| dc.subject | KAP Reputation | en_US |
| dc.title | Pengaruh Solvabilitas, Ukuran Perusahaan, Opini Audit, dan Reputasi KAP terhadap Audit Delay Perusahaan Sektor Trade, Service, and Investment yang Terdaftar di BEI tahun 2020-2021 | en_US |
| dc.type | Thesis | en_US |
| dc.identifier.kodeprodi | 62201 | |
| dc.identifier.dosenpembimbing | Kazia Laturette | |
