Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Di bursa Efek Indonesia
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Institusion
Universitas Wijaya Kusuma Surabaya
Author
Wafa, Moch.
Subject
HJ Public Finance
Datestamp
2019-08-06 04:12:42
Abstract :
The span of time or the gap between the financial statement dates and the auditor's opinion dated indicates the length of the audit process. The purpose of the study is to measure the factors that affect audit delay. These factors include company size, gross profit, profitability, solvency, auditor?s opinion, and auditor?s reputation as independent variables and audit delay as dependent variable. Purposive sampling is a sampling technique used in this study, the sample is a manufacturing company listed on the Indonesia stock exchange (IDX) or Bursa Efek Indonesia (BEI). This study uses multiple linear regression analysis methods. The conclusion of this study shows that audit delay factors simultaneously have a positive influence on audit delay. Independent variable solvency partially has a significant and positive effect on audit delay, while independent variable company size, gross profit, profitability, auditor?s opinion, and auditor?s reputation have no effect on audit delay
The span of time or the gap between the financial statement dates and the auditor's opinion dated indicates the length of the audit process. The purpose of the study is to measure the factors that affect audit delay. These factors include company size, gross profit, profitability, solvency, auditor?s opinion, and auditor?s reputation as independent variables and audit delay as dependent variable. Purposive sampling is a sampling technique used in this study, the sample is a manufacturing company listed on the Indonesia stock exchange (IDX) or Bursa Efek Indonesia (BEI). This study uses multiple linear regression analysis methods. The conclusion of this study shows that audit delay factors simultaneously have a positive influence on audit delay. Independent variable solvency partially has a significant and positive effect on audit delay, while independent variable company size, gross profit, profitability, auditor?s opinion, and auditor?s reputation have no effect on audit delay
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