Pengaruh financial distress, auditor switching, komite audit, dan pandemi covid-19 terhadap audit delay

Aldanny, Shahnaz Nabiilah Zalfaa (2023) Pengaruh financial distress, auditor switching, komite audit, dan pandemi covid-19 terhadap audit delay. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Laporan keuangan merupakan sumber informasi yang dapat digunakan untuk pengambilan keputusan maka perlu dilakukannya proses audit untuk menilai kewajaran atau kelayakan penyajian laporan keuangan yang dibuat oleh perusahaan. Penelitian ini bertujuan untuk membuktikan factor yang memengaruhi audit delay. Faktor-faktor yang diuji dalam penelitian ini adalah financial distress, auditor switching, komite audit, dan pandemi covid-19 terhadap audit delay. Penelitian ini dilakukan pada perusahaan real estate yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Jumlah sampel dalam penelitian ini sebanyak 58 perusahaan dengan menggunakan teknik purposive sampling. Analisis data dilakukan dengan asumsi klasik dan pengujian hipotesis menggunakan metode regresi linier berganda dengan STATA versi 17. Berdasarkan hasil analisis diketahui bahwa audit delay tidak dipengaruhi oleh financial distress, auditor switching, dan komite audit sementara audit delay dipengaruhi secara positif oleh pandemic covid-19./Financial reports are a source of information that can be used for decision making, so it is necessary to carry out an audit process to assess the fairness or feasibility of presenting the financial statements prepared by the company. This study aims to prove the factors that influence audit delay. The factors tested in this study were financial distress, auditor switching, audit committees, and the Covid-19 pandemic on audit delay. This research was conducted on real estate companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The number of samples in this study were 58 companies using a purposive sampling technique. Data analysis was carried out with classical assumptions and hypothesis testing using the multiple linear regression method with STATA version 17. Based on the results of the analysis it is known that audit delay is not affected by financial distress, auditor switching, and audit committee while audit delay is positively affected by the COVID-19 pandemic.

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