Pengaruh Audit Tenure, Pergantian Audit dan Audit Profitabilitas terhadap Audit Delay pada Perusahaan Sektor Konsumen Non-Siklis di BEI 2022 – 2024

Syafira Gresia Dewi; Lintang Kurniawati

doi:10.61132/menawan.v4i5.2638

Authors

Syafira Gresia Dewi Universitas Muhammadiyah Surakarta
Lintang Kurniawati Universitas Muhammadiyah Surakarta

DOI:

https://doi.org/10.61132/menawan.v4i5.2638

Keywords:

Auditor Change, Audit Delay, Audit Profitability, Audit Tenure, Consumer Sector Companies

Abstract

The research is directed toward assessing the influence of self-efficacy, soft skills, and internship experience upon students’ work readiness within the Applied Bachelor’s Degree Program in Office Administration, Vocational UNY. A quantitative approach was adopted by applying a cross-sectional design alongside an explanatory survey. Information was gathered through a Likert-scale questionnaire, after which SPSS was utilized to conduct simple and multiple linear regression analyses. The participants comprised 114 students from the 2020–2022 cohorts, with sample selection carried out through simple random sampling. The statistical findings demonstrated that (1) soft skills exerted a positive effect on work readiness, as evidenced by a t-count of 4.959 and a significance value of 0.000; (2) self-efficacy contributed positively to work readiness, supported by a t-count of 8.397 and a significance value of 0.000; (3) internship experience positively affected work readiness, with a t-count of 4.247 and a significance value of 0.000; and (4) the combined contribution of soft skills, self-efficacy, and internship experience produced a positive effect on work readiness, reflected by a t-count of 140.641 and a significance value of 0.000. An R Square value of 0.793 shows that 79.3% of the variation in work readiness is accounted for by the three variables under investigation. Among the variables, self-efficacy provided the greatest effective contribution at 39.7%, whereas soft skills contributed 23% and internship experience accounted for 16.6%.

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