Open AccessPengaruh KAP Big Four, Komite Audit Dan Kepemilikan Institusional Terhadap Audit Delay
Author(s) -
Merdianto Budi Utomo,
Aristha Purwanthari Sawitri
Publication year - 2021
Publication title -
majalah ekonomi/ekonomi
Language(s) - English
Resource type - Journals
eISSN - 2776-2165
pISSN - 1411-9501
DOI - 10.36456/majeko.vol26.no1.a3957
Subject(s) - nonprobability sampling , audit , accounting , audit committee , business , reputation , test (biology) , statistics , mathematics , medicine , sociology , environmental health , population , paleontology , biology , social science
The purpose of this study is to determine the effect of KAP reputation, Institutional Ownership audit Committee on audit delay (studies on manufacturing companies listed on the IDX in 2015 - 2019), this research method uses quantitative, the sampling technique uses purposive sampling with certain criteria. The test used is the classical assumption test, multiple linear regression analysis, the coefficient of determination (R2) and partial t, the results in this study are the reputation of public accounting firms has a positive and significant effect on audit delay because the significance value is 0.036 0.05,.