Open AccessFaktor – Faktor Yang Mempengaruhi Audit Delay
Author(s) -
Dina Puspita Sari,
Erly Mulyani
Publication year - 2019
Publication title -
jurnal eksplorasi akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2656-3649
DOI - 10.24036/jea.v1i2.100
Subject(s) - accounting , audit , reputation , business , nonprobability sampling , auditor's report , stock exchange , sample (material) , walk through test , documentation , population , actuarial science , joint audit , finance , medicine , internal audit , computer science , social science , environmental health , sociology , chemistry , chromatography , programming language
This research aims to examine the factors that effect audit delay, loss and profit, size firm, auditor’s opinion, auditor’s reputation. The population in this research are mining companies listed in Indonesia Stock Exchange (IDX) in 2014 to 2017. The sample of study was determined by using purposive sampling method, and that total sample 32 mining companies. The data used is secondary data. The technique of collecting data by documentation at www.idx.co.id. The analytical method used is Moderated Regression Analysis. The result showed loss and profit have negative significant effect on audit delay, size firm have not significant effect on audit delay, auditor’s opinion has negative significant effect on audit delay, and auditor’s reputation have negative significant effect on audit delay.