PENGARUH AUDIT TENURE, MANAGERIAL OWNERSHIP, DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI

Nugrahani, Yulina Wilujeng (2023) PENGARUH AUDIT TENURE, MANAGERIAL OWNERSHIP, DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

This study aims to examine the effect of audit tenure, managerial ownership, and financial distress on audit delay. The research was conducted with a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022 so that 272 company-year observational data were obtained. The study used multiple linear regression with the Eviews 12 application to test the effect of audit tenure, managerial ownership, and financial distress on audit delay. The results showed that audit tenure and managerial ownership had no significant effect on audit delay. Meanwhile, financial distress has a significant negative effect on audit delay. Simultaneously, audit tenure, managerial ownership, and financial distress have a significant effect on audit delay. In addition, the moderating variable firm size is unable to moderate the effect of audit tenure, managerial ownership, and financial distress on audit delay. Penelitian ini bertujuan untuk menguji pengaruh audit tenure, managerial ownership, dan financial distress terhadap audit delay. Penelitian dilakukan dengan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018 sampai dengan 2022 sehingga diperoleh data observasi sebanyak 272 perusahaan-tahun. Penelitian menggunakan regresi linier berganda dengan bantuan aplikasi Eviews 12 untuk menguji pengaruh audit tenure, managerial ownership, dan financial distress terhadap audit delay. Hasil penelitian menunjukkan bahwa audit tenure dan managerial ownership tidak berpengaruh secara signifikan terhadap audit delay. Sedangkan financial distress berpengaruh negatif secara signifikan terhadap audit delay. Secara simultan, audit tenure, managerial ownership, dan financial distress berpengaruh signifikan terhadap audit delay. Selain itu, variabel moderasi firm size tidak mampu memoderasi pengaruh audit tenure, managerial ownership, dan financial distress terhadap audit delay.

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