Results 11 to 20 of about 1,028,338 (284)
The Effect Of Profitability And Solvency On Audit Delay With Audit Tenure As Moderating Variables
Aksara, 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
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The Moderating Effect of Debt to Asset Ratio (DAR) to Audit Delay
SAR (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
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ANALISIS DAMPAK INTERNAL YANG MEMPENGARUHI AUDIT DELAY
Accounting 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
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Jurnal 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
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Jurnal GeoEkonomi, 2019 Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, opini audit, dan ukuran Kantor Akuntan Publik terhadap audit delay. Jenis data yang digunakan dalam penelitian ini adalah data sekunder menggunakan teknik purposive sampling. Teknik analisis data menggunakan analisis regresi linier berganda.
Anam, Hairul, Julianti, Elvina
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Profita, 2019 ABSTRACK This study aims to analyze the factors that influence the length of audit delay in the Regency / City governments in Indonesia in 2015 and 2016. These factors are regional size, audit opinion and level of regional financial dependence.
Dewi Sarifah Tullah +2 more
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Anteseden Dan Konsekuensi Audit Delay Pada Perusahaan Perbankan Perioda 2011-2014
Jurnal Ekonomi dan Bisnis, 2016 Timeliness in financial reporting can contribute to efficient performance for the stock market because it can reduce the asymmetry information, mitigate insider trading, and improve the usefulness decision of information to stakeholders.
Ronald Tehupuring +1 more
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Jurnal AKSI (Akuntansi dan Sistem Informasi), 2020 Penelitian ini dipilih karena memiliki urgensi dan tujuan tertentu yaitu untuk mengetahui bahwa adanya efek mediasi corporate governance pada hubungan antara opini audit terdapat pengaruh terhadap audit delay.
Sisobadodo Zendrato, Francis Hutabarat
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The Effect of Company Size, Operating Profit/Loss, and Reputation of KAP Auditor on Audit Delay
Jurnal Ilmiah Ilmu Administrasi Publik, 2019 This associative-causal study aimed determine the effect of company size, operating profit/loss, and reputation of the Public Accountant Firm (Kantor Akuntan Publik/KAP) auditor on audit delay, simultaneously and partially; and which of both variables ...
Muhammad Ridwan Tikollah +1 more
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ANALYSIS OF FACTORS AFFECTING AUDIT DELAY
Jurnal Riset Akuntansi dan Bisnis, 2021 ABSTRACTThe current phenomenon is that the Financial Services Authority still accepts delays in financial reporting carried out by several companies. The presence of delays in information submission of financial reports due to audit delay causes a decrease in the level of investor confidence, this can affect the selling price of shares in the capital ...
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