Skripsi

PENGARUH FINANCIAL DISTRESS, UMUR PERUSAHAAN, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2021-2024)

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This study aims to examine the effect of financial distress, firm age, and the independent board of commissioners on audit delay. The study is grounded in agency theory and signaling theory. Secondary data were obtained from annual reports and financial statements of companies listed in the LQ45 index on the Indonesia Stock Exchange during 2021-2024. The population consists of all LQ45 companies, and the sample was selected using purposive sampling, resulting in 27 companies with 108 panel observations over four years. This research employs a quantitative method and analyzes data using panel data regression with EViews, supported by descriptive statistics, classical assumption tests, and hypothesis testing. The results indicate that financial distress has a positive and significant effect on audit delay, while firm age and the independent board of commissioners have a negative and significant effect on audit delay. Meanwhile, firm size and profitability as control variables do not significantly affect audit delay. Keywords: Audit Delay, Financial Distress, Company Age, Independent Board of Commissioners, Company Size, Profitability.

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Detail Information

Series Title

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Call Number

T1941122026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

25 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Audit
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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