Determinant Factors Audit Delay: Evidence from Indonesia

Yuliusman, Yuliusman and Putra, Wirmie Eka and Gowon, Muhammad and Dahmiri, Dahmiri and Isnaeni, Nurida (2020) Determinant Factors Audit Delay: Evidence from Indonesia. International Journal of Recent Technology and Engineering (IJRTE), 8 (6). pp. 1088-1095. ISSN ISSN: 2277-3878,

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Abstract

This study aims to examine the effect of profitability, solvability, company size, audit opinion, and size of a public accounting firm on audit delay. The population in this study are transportation sub-sector companies listed on the Indonesia Stock Exchange 2013 - 2017. The sampling technique uses purposive sampling, which is to select samples based on certain criteria in accordance with what is desired by the researcher. The number of samples used in this study were 21 companies with observations for five years so that there were 105 observational data selected. The data used are secondary data in the form of the company's annual financial statements obtained from the Indonesia Stock Exchange. Data analysis techniques in this study are descriptive statistics and multiple linear regression analysis. The software used for data processing is SPSS version 22 for Windows. The results of hypothesis testing show the results that simultaneously or partially, profitability, solvability, company size, audit opinion, and size of a public accounting firm influence audit delay.

Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: Dahmiri
Date Deposited: 22 Mar 2021 12:42
Last Modified: 22 Mar 2021 12:42
URI: https://repository.unja.ac.id/id/eprint/18812

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