| NIM | C1C021036 |
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| Namamhs | GABRIELLA NATASYA SOETANTO |
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| Judul Artikel | PENGARUH KOMPLEKSITAS OPERASI, KEY AUDIT MATTERS, FINANCIAL DISTRESS, DAN SUBSEQUENT EVENT TERHADAP AUDIT DELAY |
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| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kompleksitas operasi, key audit matters, financial distress, dan subsequent event terhadap audit delay pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2022-2023. Penelitian ini juga menggunakan teori keagenan dan teori kepatuhan sebagai landasan teori. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan auditor independen. Populasi pada penelitian ini adalah 92 perusahaan dan sampel penelitian sebanyak 106 perusahaan yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan SPSS 26 berupa statistik deskriptif, analisis regresi logistik, uji keseluruhan model, uji goodness of fit, koefisien determinasi, dan uji wald. Hasil penelitian menunjukkan bahwa: 1) Kompleksitas operasi tidak berpengaruh terhadap audit delay, 2) Key audit matters berpengaruh negatif dan signifikan terhadap audit delay, 3) Financial distress berpengaruh negatif dan signifikan terhadap audit delay, 4) Subsequent event tidak berpengaruh terhadap audit delay. |
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| Abtrak (Bhs. Inggris) | This research aims to examine and analyze the effect of operating complexity, key audit matters, financial distress, and subsequent event on audit delay in property and real estate companies listed on the Indonesian Stock Exchange in 2022-2023. This research also uses agency theory and compliance theory as theoretical basis. The type of data used is secondary data in the form of financial reports and independent auditor reports. The population of this research consistsed of 92 companies, and the research sample includes 106 companies selected using purposive sampling techinque. Data analysis is conducted using SPSS 26 in the form of descriptive statistic, logistic regression analysis, overall model fit, godness of fit test, coefficient of determination, and Wald test. The results of this research indicate that: 1) Operating complecity has no effect on audit delay. 2) Key audit matters have a negative and significant effect on audit delay. 3) Financial distress have a negative and significant effect on audit delay. 4) Subsequent event has no effect on audit delay. |
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| Kata kunci | Audit Delay, Kompleksitas Operasi, Key Audit Matters, Financial Distress, Subsequent Event |
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| Pembimbing 1 | Dr. Dona Primasari, S.E., M.Si, Ak |
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| Pembimbing 2 | |
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| Pembimbing 3 | |
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| Tahun | 2025 |
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| Jumlah Halaman | 21 |
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| Tgl. Entri | 2025-08-06 10:33:21.550139 |
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