{"data":{"id":1341,"url":"https:\/\/repo.xbbh.net\/items\/1341","status":"published","type":"thesis","title":"PENGARUH UKURAN PERUSAHAAN DAN AUDITOR SWITCHING\nTERHADAP AUDIT DELAY\n (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di\nBursa Efek Indonesia Periode 2015 - 2017)","title_alt":null,"abstract":"Tujuan penelitian ini untuk mengetahui pengaruh ukuran perusahaan dan auditor\nswitching terhadap audit delay studi pada Perusahaan Manufaktur yang terdaftar\ndi Bursa Efek Indonesia periode 2015 \u2013 2017. Metode penelitian ini menggunakan\npendeketan kuantitatif. Pengumpulan data dilakukan dengan dokumentasi dari\nlaporan keuangan yang dipublikasikan oleh Perusahaan Manufaktur Bursa Efek\nIndonesia yang Terdaftar di BEI periode 2015-2017. Sampel yang digunakan\ndalam penelitian ini sebanyak 30 perusahaan perbankan dengan menggunakan\nteknik sampling yakni purposive sampling. Adapun analisis data yang dilakukan\npenulis meliputi analisis deskriptif dan analisis regresi linear berganda. Hasil\npenelitian ini menunjukan secara parsial maupun simultan Ukuran Perusahaan dan\nAuditor Switching tidak berpengaruh signifikan terhadap Audit Delay. Dengan\nnilai koefisien determinasi sebesar 0,14 menunjukan bahwa Ukuran Perusahaan\ndan Auditor Switching memberikan keragaman sebesar 1,4% terhadap Audit\nDelay, sedangkan sisanya sebesar 98,6% dipengaruhi oleh faktor lain yang tidak\ndiamati di dalam penelitian ini, sehingga masih banyak variabel lain yang\nmempengaruhi return saham selain variabel yang diteliti dalam penelitian ini pada\nPerusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia.","abstract_alt":null,"creators":[{"role":"author","family_name":"Sarmento De Jesus","given_name":"Luizinha","orcid":null,"national_id":"1112161072"},{"role":"advisor","family_name":"SURYO","given_name":"MEDIANTO","orcid":null,"national_id":null}],"year":2020,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["Ukuran Perusahaan","Auditor Switching","Audit Delay"],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"Sarmento De Jesus, Luizinha (2020) PENGARUH UKURAN PERUSAHAAN DAN AUDITOR SWITCHING\nTERHADAP AUDIT DELAY\n (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di\nBursa Efek Indonesia Periode 2015 - 2017). UNIVERSITAS SANGGA BUANA.","documents":[{"name":"COVER_LOS.pdf","section":"cover","mime_type":"application\/pdf","size":20919,"sha256":"9ff7596761253dbbefd07afa65b8e4b02e7a243ea6983ce9578ec1c832a724ec","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1341\/files\/6586\/COVER_LOS.pdf"},{"name":"PENGESAHAN_PERNYATAAN.pdf","section":"front_matter","mime_type":"application\/pdf","size":723109,"sha256":"0f659983dc84ef189b62524eae8b365f449e22b2f7248f26b3075255325d0d08","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1341\/files\/6587\/PENGESAHAN_PERNYATAAN.pdf"},{"name":"ABSTRAK.pdf","section":"abstract","mime_type":"application\/pdf","size":188251,"sha256":"7294eee37cb9f44cb026bdabcf59816fe4c47f1cd3af302b99bc8be692d86dcf","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1341\/files\/6588\/ABSTRAK.pdf"},{"name":"KATA_PENGANTAR_LOS.pdf","section":"front_matter","mime_type":"application\/pdf","size":84990,"sha256":"6d928ad96db246194b4f112d18c4fb5b41ae3f9c838af620be48bd1624e6832d","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1341\/files\/6589\/KATA_PENGANTAR_LOS.pdf"},{"name":"DAFTAR_PUSTAKA.pdf","section":"bibliography","mime_type":"application\/pdf","size":954128,"sha256":"e1d18dedf1dd9d2164445ebc0e84da5717d028f30642062c336ccf793b55397e","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1341\/files\/6590\/DAFTAR_PUSTAKA.pdf"},{"name":"DAFTAR_ISI.pdf","section":"front_matter","mime_type":"application\/pdf","size":2680841,"sha256":"10e7dcc70152a94c2bd4bb8434c53f985a9fc152752ff89e9090c2b7e2f3d887","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1341\/files\/6591\/DAFTAR_ISI.pdf"}],"published_at":"2021-07-13T06:46:01+00:00","updated_at":"2026-10-31T06:50:23+00:00"}}