Pengaruh Audit Tenure, Spesialisasi Industri KAP, dan Reputasi KAP Terhadap Audit Delay

Authors

  • Rizka Elvira Nur Rachmah Universitas Pembangunan Nasional Veteran Jakarta
  • Wisnu Julianto Universitas Pembangunan Nasional Veteran Jakarta

Abstract

Penelitian ini bertujuan untuk menguji pengaruh audit tenure, spesialisasi industri KAP dan reputasi KAP terhadap audit delay. Objek penelitian ini berupa perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020, dengan total sampel sebanyak 44 perusahaan. Penelitian ini menggunakan metode kuantitatif dengan data panel menggunakan software statistik SPSS versi 24. Teknik analisis data yang digunakan adalah uji asumsi klasik, uji regresi linear berganda dan uji hipotesis dengan menggunakan signifikansi 5%. Hasil dari penelitian ini diperoleh bahwa audit tenure berpengaruh positif terhadap audit delay, spesialisasi industri KAP dan reputasi KAP tidak berpengaruh terhadap audit delay.

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Published

2022-09-30

Issue

Vol. 1 No. 1 (2022): ASRJ - September 2022

Section

Artikel

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