Pengaruh Auditor Switching, Audit Tenure dan Ukuran Perusahaan Terhadap Audit Delay

Nurcahyo, Suryo Adhi (2023) Pengaruh Auditor Switching, Audit Tenure dan Ukuran Perusahaan Terhadap Audit Delay. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

Effect of Auditor Switching, Audit Tenure and Company Size on Audit Delay Keywords: Audit Delay, Auditor Switching, Audit Tenure, Company Size (xii + 55 pages + 12 tables + 2023 + 5 attachments) The purpose of this research is to find out whether there is an effect of Auditor Switching, Audit Tenure and company size on Audit Delay in Trade and Investment Service Sector companies (Tourism, Restaurants and Hotels). The research method used is quantitative research. Samples were taken using purposive sampling method. The sample used amounted to 83 data, using multiple linear regression analysis method. Data is processed using SPSS (Statistical Product and Service Solution) version 25. The results of this study conclude that Auditor Switching, Audit Tenure and Firm Size have no positive effect on Audit Delay. Future researchers are expected to be able to add variables that can affect Audit Delay. Bibliography : 20 (2016-2022)

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