Pengaruh audit opinion, audit tenure, dan profitabilitas terhadap audit delay dengan reputasi kantor akuntan publik (kap) sebagai variabel moderasi = The effect of the audit opinion, audit tenure, and profitability on audit delay with the reputation of the public accountant firm as moderating variables

Ariestia, Shania (2021) Pengaruh audit opinion, audit tenure, dan profitabilitas terhadap audit delay dengan reputasi kantor akuntan publik (kap) sebagai variabel moderasi = The effect of the audit opinion, audit tenure, and profitability on audit delay with the reputation of the public accountant firm as moderating variables. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini ingin mencari tahu bagaimana pengaruh audit opinion, audit tenure, dan profitabilitas terhadap audit delay dengan reputasi KAP sebagai variabel pemoderasi Sampel dari penelitian ini adalah perusahaan manufaktur yang berasal dari sektor industri dasar dan kimia yang terdaftar di S&P Global selama periode 2017-2019, dengan jumlah sampel final sebanyak 225 sampel. Metode analisis data yang digunakan merupakan model regresi linear berganda dengan menggunakan perangkat lunak STATA dengan menguji dua model penelitian, yaitu model 1(model tanpa variabel moderasi) dan model 2(model dengan variabel moderasi). Berdasarkan uji hipotesis model 1 yang telah dilakukan, hasilnya menunjukkan bahwa Audit opinion berpengaruh terhadap audit delay, sedangkan audit tenure dan profitabilitas tidak memiliki pengaruh terhadap audit delay. Sementara untuk hasil uji hipotesis model 2 menunjukkan bahwa reputasi KAP mampu memoderasi hubungan audit opinion terhadap audit delay, sedangkan reputasi KAP tidak mampu untuk memoderasi hubungan antara audit tenure dan profitabilitas./ The aim of this study is to find out how the effect of audit opinion, audit tenure, and profitability on audit delay with the public accounting firm reputation as a moderating variable. The sample of this study is a manufacturing company from the basic industry and chemical sectors listed on S&P Global during the 2017-2019 period, with a final sample size of 225 samples. The data analysis method used is a multiple linear regression model using STATA software by testing two research models, namely model 1 (model without moderating variables) and model 2 (model with moderating variables). According to the results of the model 1 hypothesis test that has been carried out, it shows that audit opinion has an effect on audit delay, while audit tenure and profitability do not have a significant effect on audit delay. Meanwhile, the results of the model 2 hypothesis test show that the public accounting firm reputation able to moderate the relationship between audit opinion and audit delay, while the public accounting firm reputation is unable to moderate the relationship between audit tenure and profitability.

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