Edsu, Steven (2025) Ukuran Perusahaan Terhadap Audit Delay Dengan Audit Spesialisasi Sebagai Variabel Moderasi. Undergraduate thesis, Universitas Katolik Musi Charitas.
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Abstract
This research aims to determine the effect of company size on audit delay with a special audit with a moderating variable that focuses on companies in the property and real estate sector listed on the Indonesia Stock Exchange with a research period of 2020 - 2023. The data used is secondary data. The population in this research are companies in the property and real estate sector listed on the Indonesia Stock Exchange. The sampling technique use a purposive sampling method and obtained 69 companies with a total of 276 samples. Hypothesis testing is carried out using moderated regression analysis. The results of this research show that company size has no effect on audit delay and audit specialization is unable to moderate the effect of company size on audit delay.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Depositing User: | Steven Edsu |
| Date Deposited: | 04 Mar 2025 05:06 |
| Last Modified: | 08 May 2025 07:50 |
| URI: | http://eprints.ukmc.ac.id/id/eprint/13730 |
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