Open AccessAudit Committee, Effectiveness, Bankruptcy Prediction, and Solvency Level Affect Audit Delay
Author(s) -
Bramantio Adi Nugroho,
Suripto Suripto,
Effriyanti Effriyanti
Publication year - 2021
Publication title -
international journal of science and society
Language(s) - English
Resource type - Journals
ISSN - 2715-8780
DOI - 10.54783/ijsoc.v3i2.328
Subject(s) - solvency , audit , audit committee , accounting , walk through test , business , audit evidence , actuarial science , bankruptcy prediction , panel data , population , observational study , bankruptcy , joint audit , statistics , econometrics , economics , internal audit , finance , medicine , mathematics , environmental health , market liquidity
This study is to gather empirical evidence on the effectiveness of the Audit Committee, bankruptcy forecasts and audit delay solvency. Various manufacturing industries listed on the Indonesian Börse in 2015-2019 were among the population in this study. A selection from 11 companies with 55 observational data was obtained by using the purposeful sampling technique. Testing of hypotheses and the analyzes is conducted using Eviews-10 for the regression of panel data. The findings showed that the efficacy of the audit committee has no significant impact on audit delays, that bankruptcy predictions have a significant impact on the audit delay and that audit delays have a significant impact on the level of solvency.