HANDAYANI, PUTRI DWI (2025) Pengaruh Ukuran Perusahaan, Opini Audit, dan Profitabilitas Terhadap Audit Delay Dengan Kualitas Auditor Sebagai Variabel Moderasi (Studi Kasus Perusahaan Property dan Real Estate Yang Terdaftar di BEI Tahun 2021-2024). S1 thesis, UNIVERSITAS PGRI MADIUN.
![[img]](https://eprint.unipma.ac.id/style/images/fileicons/text.png) |
Text
HALAMAN DEPAN.pdf Download (1MB) |
|
Text
ABSTRAK.pdf Download (138kB) |
|
Text
BAB 1.pdf Download (312kB) |
|
Text
BAB 2.pdf Download (445kB) |
|
Text
BAB 3.pdf Restricted to Repository staff only Download (382kB) |
|
Text
BAB 4.pdf Restricted to Repository staff only Download (421kB) |
|
Text
BAB 5.pdf Download (251kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (244kB) |
|
Text
LAMPIRAN.pdf Restricted to Repository staff only Download (489kB) |
Abstract
This study aims to examine the effect of company size, audit opinion, and profitability on audit delay, with auditor quality as a moderating variable, in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. Audit delay is defined as the time lag between the end of a company's fiscal year and the signing date of the independent audit report, which can impact the relevance and credibility of financial information. This study used a quantitative approach with a purposive sampling technique and selected a number of companies as samples. Secondary data were obtained from audited annual reports. Data analysis was performed using multiple linear regression and moderated regression analysis (MRA). The results indicate that [adjust to your test results, for example: company size has a negative effect on audit delay, audit opinion has a significant effect, while profitability has no significant effect], and auditor quality [for example: does not moderate the relationship between company size and audit opinion on audit delay, but has a significant direct effect]. These findings provide implications for company management, auditors, investors, and regulators regarding efforts to minimize audit delay through strengthening financial reporting systems and selecting qualified auditors. Keywords: Audit Delay, Company Size, Audit Opinion, Profitability, Auditor Quality, Property and Real Estate Sector.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Keywords; Audit Delay, Company Size, Audit Opinion, Profitability, Auditor Quality, Property and Real Estate Sector. |
| Subjects: | A Social Sciences > HA Statistics A Social Sciences > HB Economic Theory A Social Sciences > HC Economic History and Conditions A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | HANDAYANI DWI PUTRI |
| Date Deposited: | 13 Oct 2025 05:49 |
| Last Modified: | 13 Oct 2025 05:49 |
| URI: | http://eprint.unipma.ac.id/id/eprint/5374 |
Actions (login required)
 |
View Item |
