| dc.contributor.advisor | ARIE WIBOWO, SIGIT | |
| dc.contributor.advisor | | |
| dc.contributor.author | PRADIPA, ANGGARA | |
| dc.date.accessioned | 2018-11-09T02:26:00Z | |
| dc.date.available | 2018-11-09T02:26:00Z | |
| dc.date.issued | 2018-08-04 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/22988 | |
| dc.description | Penelitian ini bertujuan untuk mengetahui: 1) Komite audit berpengaruh
negatif terhadap Audit delay, 2) Reputasi KAP berpengaruh negatif terhadap
Audit delay, 3) Sistem pegendalian internal berpengaruh negatif terhadap Audit
delay, 4) Kualitas audit berpengaruh negatif terhadap Audit delay, 5) Manajemen
laba berpengaruh positif terhadap Audit delay, 6) Agresivitas pajak berpengaruh
positif terhadap Audit delay.
Penelitian ini dilakukan pada laporan keuangan tahunan perusahaan
manufaktur yang terdaftar pada Bursa Efek Indonsesia (BEI) dengan
menggunakan 43 perusahaan dari tahun 2013-2017 sebagai sampel. Pengambilan
sampel menggunakan metode purpose sampling. Anaslisis data menggunakan uji
statistik deskriptif, uji asumsi klasik terdiri dari uji normalitas, uji autokorelasi, uji
multikolinearitas, uji heteroskedastisitas dan uji hipotesis menggunakan regresi
linear berganda.
Hasil penelitian: 1) komite audit tidak berpengaruh terhadap Audit delay,
2) reputasi kap tidak berpengaruh terhadap Audit delay, 3) sistem pengendalian
internal berpengaruh positif terhadap Audit delay, 4) kualitas audit tidak
berpengaruh terhadap Audit delay, 5) manajemen laba tidak berpengaruh terhadap
Audit delay, 6) agresivitas pajak tidak berpengaruh terhadap Audit delay. | en_US |
| dc.description.abstract | The purpose of this research is know: 1) Audit committe have a negative
influence on Audit delay, 2) Public accounting firm reputation have negative
influence on Audit delay, 3) Internal control system have a negative influence on
Audit delay, 4) Audit quality have a negative influence on Audit delay, 5) earning
management have a positive influence on Audit delay, 6) Tax aggressiveness have
a positif effect on Audit delay.
This research was conducted on the annual financial statements of
manufacturing companies listed on the Indonesian Stock Exchange (IDX) using
43 companies from 2013-2017 as samples. The sampling uses the purpose
sampling method. Data analysis uses descriptive statistical test, classic
assumption test that consist of normality test, autcorrelation test, multicollinearity
test, heteroscedasticity test, and hypothesis testing that using multiple linear
regression.
Result of research: 1) audit committee have no influence on audit delay, 2)
public accounting firm reputation have no influence on audit delay, 3) internal
control system have positive influence on audit delay, 4) audit quality have no
influence on audit delay, 5) earning management have no effect on audit delay, 6)
tax aggressiveness has no influence on audit delay. | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS | en_US |
| dc.subject | Audit Committee, Public Accounting Firm Reputation, Internal Control System, Audit Quality, Earning Management, Tax Aggressiveness, Audit Delay | en_US |
| dc.title | PENGARUH KOMITE AUDIT, REPUTASI KAP, SISTEM PENGENDALIAN INTERNAL, KUALITAS AUDIT, MANAJEMEN LABA DAN AGRESIVITAS PAJAK TERHADAP AUDIT DELAY | en_US |
| dc.title.alternative | (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2017) | en_US |
| dc.type | Thesis
SKR
FEB
508 | en_US |
