PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT, DAN INCOME SMOOTHING TERHADAP AUDIT DELAY
DOI:
https://doi.org/10.30595/kompartemen.v19i2.9062Keywords:
ukuran perusahaan, komite audit, income smoothing, audit delayAbstract
Perusahaan yang terdaftar di Bursa Efek Indonesia harus melakukan audit atas laporan keuangan mereka. Proses audit hingga menghasilkan opini terdapat audit delay. Terdapat beberapa faktor yang mempengaruhi audit delay, yaitu ukuran perusahaan, komite audit, dan income smoothing. Audit delay adalah lamanya hari yang dibutuhkan oleh auditor untuk menyelesaikan pekerjaan auditnya yang dapat diukur dari tanggal penutupan tahun buku hingga tanggal diterbitkannya laporan keuangan audit. Sehingga tujuan dari penelitian ini adalah untuk menganalisis pengaruh ukuran perusahaan, komite audit, dan income smoothing terhadap audit delay. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia pada tahun 2014-2018. Teknik pengambilan sampel menggunakan purposive sampling. Metode analisis penelitian ini menggunakan regresi logistik. Hasil dari penelitian menunjukkan terdapat pengaruh ukuran perusahaan, komite audit dan income smoothing terhadap audit delay.
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