ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI KASUS PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2014) [PDF]
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]
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
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
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
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
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
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
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
: 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
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PENGARUH FINANCIAL DISTRESS DAN OPINI AUDIT TERHADAP AUDIT DELAY
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
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