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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI KASUS PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2014) [PDF]

open access: yesProfita, 2016
This study to analyze the influence of company size, profitability of the Company, the Company Solvency, Auditor Opinion, Earning Per Share and Total Audit Committee Audit Delay either partially or simultaneously on the company LQ 45 listed in the ...
Poppy Indriani, Titan Terzagie
doaj   +4 more sources

Pengaruh Atribut Perusahaan dan Faktor Audit Terhadap Keterlambatan Audit pada Perusahaan yang Terdaftar di Bursa Efek Malaysia [PDF]

open access: yesJurnal Akuntansi dan Keuangan, 2014
Audit delay is interval of days between balance sheet date and audit report date. The purpose of this research is to analyze the effect of company attributes and audit factors to audit delay.
Apriayanti Apriayanti, Setyarini Santosa
doaj   +1 more source

The effect of audit opinion, financial distress, and good corporate governance on audit delay

open access: yesKeberlanjutan, 2022
This research examines the effect of financial distress, audit opinion, and good corporate governance on audit delays in Indonesian mining sector companies.
Sugiyanto Sugiyanto
doaj   +1 more source

PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT, DAN INCOME SMOOTHING TERHADAP AUDIT DELAY

open access: yesKompartemen: Jurnal Ilmiah Akuntansi, 2022
Perusahaan yang terdaftar di Bursa Efek Indonesia harus melakukan audit atas laporan keuangan mereka. Proses audit hingga menghasilkan opini terdapat audit delay.
Iren Meita Sirait
doaj   +1 more source

PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT DELAY

open access: yesJurnal Reksa, 2020
The purpose of this study was to determine the effect profitability, leverage, audit committee and audit complexity on the audit delay in mining companies listed on Indonesia Stock Exchange (BEI) in 2016-2018.
Radian Atho' Al-Faruqi
doaj   +1 more source

The Moderating Effect of Debt to Asset Ratio (DAR) to Audit Delay

open access: yesSAR (Soedirman Accounting Review): Journal of Accounting and Business, 2023
This research aims to determine the ability of the debt to asset ratio (DAR) in moderating the factors that affect audit delay. By using a purposive sampling technique, the samples in this study were 27 food and beverage companies listed on the IDX for ...
Stefany Aurelia Souisa   +2 more
doaj   +1 more source

The Effect Of Profitability And Solvency On Audit Delay With Audit Tenure As Moderating Variables

open access: yesAksara, 2022
The purpose of this study is to determine whether profitability has a negative effect and solvency has a positive effect on audit delay with audit tenure as a moderating variable.
Nathalia Glorya Palit, Novie P. Sibilang
doaj   +1 more source

ANALISIS DAMPAK INTERNAL YANG MEMPENGARUHI AUDIT DELAY

open access: yesAccounting Profession Journal (APAJI), 2020
Audit delay is the time span required by the auditor to complete the audit task on the financial statements which can be calculated from the closing date of the company's books, 31 December to the date of issuance of the audit report.
I Dewa Made Endiana, I Kadek Apriada
doaj   +1 more source

The Influence of Firm Size, Audit Firm Size, Profitability, Solvability, and Public Ownership on Audit Delay

open access: yesJurnal Economia, 2021
: This study aims to measure company size, company audit size, profitability, solvency and public ownership toward audit delay. It is an explanatory study with a quantitative approach.
Katherine Handayani Ubwarin   +2 more
doaj   +1 more source

PENGARUH FINANCIAL DISTRESS DAN OPINI AUDIT TERHADAP AUDIT DELAY

open access: yesJurnal Akuntansi Universitas Jember, 2022
Financial statements are the most important information for a company; therefore, the submission of financial reports must be timely so that the information provided remains reliable and relevant. Data from the Indonesia Stock Exchange shows that in 2021
Revira Luthfiyanti Pingass   +1 more
doaj   +1 more source

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