Effects of Company Size, Profitability, Solvability and Audit Opinion on Audit Delay | Zendy

Syaiful Bahri | Zendy; Rifa Amnia | Zendy

AI Assistant Blog Pricing

Home ZAIA Blog

Open Access

Effects of Company Size, Profitability, Solvability and Audit Opinion on Audit Delay

Author(s) -

Syaiful Bahri,

Rifa Amnia

Publication year - 2020

Publication title -

journal of auditing finance and forensic accounting

Language(s) - English

Resource type - Journals

eISSN - 2461-0607

pISSN - 2339-2886

DOI - 10.21107/jaffa.v8i1.7058

Subject(s) - profitability index , audit , auditor's report , stock exchange , business , accounting , solvency , walk through test , variables , actuarial science , descriptive statistics , population , statistics , econometrics , mathematics , joint audit , finance , market liquidity , internal audit , medicine , environmental health

This study aims to analyze the effect of company size, profitability, solvency, and audit opinion on audit delay. The population of this study is LQ-45 companies listed on the Indonesia Stock Exchange in 2017-2018, but the samples employed in this study were 31 companies. The type of research data is a quantitative data of secondary sources, which analyzed with descriptive statistical analysis, classical assumption techniques, multiple linear regression analysis, coefficient of determination R² and t test. The results of this study of solvency variables affect audit delay with a significant value of 0,000. Firm size variable has no effect on audit delay with a significant value of 0.490. The profitability variable does not affect the audit delay with a significant value of 0.098. The audit opinion variable does not affect the audit delay with a significant value of 0.313.

The content you want is available to Zendy users.

Already have an account? Click here to sign in.

Having issues? You can contact us here

Accelerating Research