Pengaruh audit tenure, Bella Cahyadi, FB UMN, 2019kc.umn.ac.id/10378/3/HALAMAN_AWAL.pdf · sampling dan data sekunder dianalisa menggunakan metode regresi linear berganda. Sampel
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PENGARUH AUDIT TENURE, PERGANTIAN
AUDITOR, FINANCIAL DISTRESS,
KOMPLEKSITAS OPERASI, DAN
UKURAN KAP TERHADAP
AUDIT DELAY
(Studi Empiris terhadap Perusahaan Makanan dan Minuman
yang listed di BEI periode 2014-2018)
SKRIPSI
Diajukan guna Memenuhi Persyaratan Memperoleh Gelar Sarjana Ekonomi (S.E.)
BELLA CAHYADI
00000010673
PROGRAM STUDI AKUNTANSI
FAKULTAS BISNIS
UNIVERSITAS MULTIMEDIA NUSANTARA
TANGERANG
2019
Pengaruh audit tenure..., Bella Cahyadi, FB UMN, 2019
Pengaruh audit tenure..., Bella Cahyadi, FB UMN, 2019
Pengaruh audit tenure..., Bella Cahyadi, FB UMN, 2019
“Segala sesuatu yang baik, selalu datang
di saat terbaiknya. Persis waktunya.
Tidak datang lebih cepat,
pun tidak lebih lambat”
-Tere Liye
Pengaruh audit tenure..., Bella Cahyadi, FB UMN, 2019
i
ABSTRAK
Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai audit tenure,
pergantian auditor, financial distress, kompleksitas operasi, dan ukuran KAP
terhadap audit delay. Audit delay penting karena waktu penyelesaian audit dapat
memengaruhi kualitas informasi yang akan digunakan sebagai dasar pengambilan
keputusan ekonomik bagi pihak yang berkepentingan.
Sampel pada penelitian ini dipilih dengan menggunakan metode purposive
sampling dan data sekunder dianalisa menggunakan metode regresi linear
berganda. Sampel dalam penelitian ini sebanyak 11 perusahaan makanan dan
minuman yang terdaftar di Bursa Efek Indonesia (BEI) secara berturut-turut selama
periode 2014-2018, secara berturut-turut menerbitkan laporan keuangan di BEI per
31 Desember dan telah diaudit oleh auditor independen, menerbitkan laporan
keuangan dengan menggunakan mata uang Rupiah, dan memiliki anak perusahaan.
Hasil penelitian ini adalah (1) audit tenure tidak berpengaruh terhadap audit
delay, (2) pergantian auditor berpengaruh positif signifikan terhadap audit delay,
(3) financial distress tidak berpengaruh terhadap audit delay, (4) kompleksitas
operasi tidak berpengaruh terhadap audit delay, (5) ukuran KAP berpengaruh
negatif signifikan terhadap audit delay. (6) audit tenure, pergantian auditor,
financial distress, kompleksitas operasi, dan ukuran KAP secara simultan
berpengaruh signifikan terhadap audit delay.
Kata kunci: audit delay, audit tenure, financial distress, kompleksitas operasi,
pergantian auditor, ukuran KAP
Pengaruh audit tenure..., Bella Cahyadi, FB UMN, 2019
ii
ABSTRACT
The purpose of this research is to obtain empirical evidence about the effect of audit
tenure, auditor switching, financial distress, operation complexity, and the size of
a public accountant firm toward audit delay. Audit delay is important because the
time for completing audit work may affect the information quality that will be used
as a basis of economic decision making for the stakeholders.
The samples in this research were selected using the purposive sampling
method and secondary data was analyzed using multiple linear regression methods.
There are 11 food and beverages companies used as the sample that were listed on
the Indonesia Stock Exchange (IDX) in a row during the 2014-2018 period, have
published the financial statements audited by an independent auditor on the IDX as
of December 31 in a row, published financial statements with Rupiah as the
currency, and owned subsidiaries.
The results of this study are (1) audit tenure has no effect towards audit
delay, (2) auditor switching has a positive effect towards audit delay, (3) financial
distress has no effect towards audit delay, (4) operation complexity has no effect
towards audit delay, (5) size of a public accountant firm has a negative effect
towards audit delay, and (6) audit tenure, auditor switching, financial distress,
operation complexity, and size of a public accountant firm simultaneously have a