PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT DELAY DENGAN AUDIT TENURE SEBAGAI VARIABEL MODERASI

WIJAYA, KRISNA AJI (2024) PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT DELAY DENGAN AUDIT TENURE SEBAGAI VARIABEL MODERASI. S1 thesis, UNIVERSITAS PGRI MADIUN.

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Abstract

This study aims to determine the Effect of Financial Distress, Profitability, Solvency on Audit Delay with Audit Tenure as a Moderating Variable. This study uses secondary data in the form of annual reports of technology sector companies listed on the Indonesia Stock Exchange in 2019-2023. The population of this study is all technology sector companies including the software & IT Services and Hardware & Equipment sub-sectors listed on the Indonesia Stock Exchange for the 2019-2023 period with a total of 44 companies. The sampling technique uses the purposive sampling method so that 49 research samples are obtained. The data analysis technique uses multiple linear regression analysis and moderation regression analysis processed using the SPSS version 25 program. The results of this study are that financial distress has an effect on audit delay, profitability does not have an effect on audit delay, solvency has an effect on audit delay, audit tenure is unable to moderate the relationship between financial distress and audit delay, audit tenure is unable to moderate the relationship between profitability and audit delay, and audit tenure is unable to moderate the relationship between solvency and audit delay.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Financial Distress; Profitability; Solvability; Audit Delay; Audit Tenure
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: WIJAYA AJI KRISNA
Date Deposited: 27 Sep 2024 03:14
Last Modified: 27 Sep 2024 03:14
URI: http://eprint.unipma.ac.id/id/eprint/1879

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