FAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI AUDIT DELAY

Dibuat oleh Ulfa Shaena, Muhammad Yusuf , Rini Hidayah (Fakultas Ekonomika dan Bisnis Universitas Muhammadiyah Pekajangan Pekalongan)

  • muhamad yusuf
  • ulfa shaena FEB UMPP
  • rini hidayah

Abstract

This study aims to analyze and examine the empirical evidence of the effect of profitability, solvency, company size, the size of the Public Accounting Firm (KAP) and audit opinion to audit delay in mining sector company which are listed on the Indonesia Stock Exchange period 2016 – 2018. The samples are used purposive sampling of 28 companies. The data analysis technique used was descriptive statistics, classic assumtion tests, and multiple linier regression analysis.


The results show that profitability, company size, the size of the Public Accounting Firm (KAP), and audit opinion has effected significant on audit delay. While solvency has no effect significant on audit delay. The results showed that profitability, solvency, company size, the size of the Public Accounting Firm (KAP), audit opinion simultaneously has effected significant on audit delay. The coefficient of determination (R2) of 36,3% is influenced by profitability, solvency, company size, public accounting’s size, and audit opinion while the remaining 63,7% is influenced by other factors outside this reseacrh.


 


Keywords : Profitability, Solvency, Company Size, Public Accounting’s Size, Audit Opinion and Audit Delay.

Published
Jun 1, 2020
How to Cite
YUSUF, muhamad; SHAENA, ulfa; HIDAYAH, rini. FAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI AUDIT DELAY. Jurnal Ilmiah Neraca FEB - UMPP, [S.l.], v. 16, n. 1, p. 71-89, june 2020. ISSN 1829-8648. Available at: <http://jurnal.stiemuhpekalongan.ac.id/index.php/nrc/article/view/152>. Date accessed: 22 sep. 2020.
Section
Articles