Pengaruh Audit Tenure dan Financial Distress Terhadap Audit Delay pada Perusahaan Consumer Goods Industry di BEI Tahun 2015 - 2019

Vinalia, Vinalia (2021) Pengaruh Audit Tenure dan Financial Distress Terhadap Audit Delay pada Perusahaan Consumer Goods Industry di BEI Tahun 2015 - 2019. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine whether the tenure audit variable has a negative effect on audit delay and financial distress has a positive effect on audit delay. The theory used in this study is agency theory and signal theory. The population of this study is all consumer goods industry companies listed on the Indonesian Stock Exchange in the period 2015 - 2019. The study sampling technique used purposive sampling and obtained a total sample of 175 samples. The results of the study that audit tenure has no effect on audit delay because it is the obligation of an auditor to complete his responsibilities properly and on time. Meanwhile, financial distress has a positive effect on audit delay because the company wants to improve its financial condition first.

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