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All Journal Jurnal Manajemen Terapan dan Keuangan Seminar Nasional Teknik Kimia Kejuangan Infestasi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Akuntansi dan Pajak Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Prosiding Seminar Nasional Program Pengabdian Masyarakat East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Jurnal Karya Abdi Masyarakat Jambi Accounting Review (JAR) Indonesian Journal of Economic & Management Sciences (IJEMS)
Yuliusman
Universitas Jambi
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Public Health Social Sciences

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Journal : East Asian Journal of Multidisciplinary Research (EAJMR)

 1 
Analysis of the Influence of Financial Distress, Capital Structure, Complexity of Company Operations, Auditor Opinion and KAP's Reputation on Audit Delay Clara Liany Tampubolon; Afrizal Afrizal; Yuliusman Yuliusman
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.9255

Abstract

The aim of this research is to analyze the influence of financial distress, capital structure, company operational difficulties, auditor opinion, and KAP reputation on audit delay simultaneously and partially. Sampling used purposive sampling by considering a population of 84 property & real estate sector companies listed on the Indonesia Stock Exchange in 2020-2022. 71 companies were selected for three years or 213 eligible data. This quantitative research uses multiple linear regression analysis techniques using IBM SPSS version 26 software. The findings of this research reveal that financial distress, capital structure and company operational complexity have a significant effect on audit delay. On the other hand, the auditor's opinion and KAP reputation do not show any influence on audit delay.
Co-Authors . Marnas Achmad Hizazi Adi Ikhsan Syukri Amri Afrizal Afrizal Afrizal Afrizal Afrizal Agus Solikhin Al Parok Al Parok Anastasya Laga Ario Satria Arsyadt Arsyadt Clara Liany Tampubolon Dahmiri Dedy Setiawan Dewi Aryani F. Husni Hasbullah, F. Husni Fauziah Fauziah Friyani, Rita Idham Khalik Indra Lila Kusuma Junaidi Junaidi Lia Kurniati Lucky Enggraini Fitri Lucky Enggrani Fitri Mayang Oktaviani Malik Megawati Ajo Putri Muhammad Amin Muhammad Gowon Mukhzarudfa Mukhzarudfa Mukhzarudfa Musyayaddah Musyayaddah Nela Safelia Nyimas Dian Maisyarah Rahayu Reni Yustien Sri Rahayu Susfayetti Wahyu Rohayati Wirmie Eka Putra Wiwik Tiswiyanti Yuliana Zalisman Rahmadan