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Journal : Jurnal Akuntansi

Effect Financial Ratio, Company Age, Size Public Accountant Firm In Audit Delay Julia, Julia
Jurnal Akuntansi Vol 24, No 1 (2020): June 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i1.641

Abstract

The accuracy in submission of financial statements is a condition where the company must accurately and timely calculate the report before being audited by public accountants. The purpose of this study was to Determine the effect of profitability, solvability, liquidity, company age and size of the public accounting firm with size as control variables on audit delay either simultaneously or partially. The population in this study was the mining companies listed on the Indonesia Stock Exchange in 2015-2017 and used 37 samples companies. The statistical analysis used in this study was the data panel regression analysis and continued testing of hypotheses with EViews version 9.0 software program. Based on the results of the analysis, it was concluded that the variable of profitability, liquidity, and age of company had no significant effect on audit delay. solvability, size of public accounting firm, and company size had a significant effect on audit delay.
Co-Authors Aah Ahmad Syahid, Aah Ahmad Aan Komariah Agustin, Devi Angnugrahaeny, Harmonic Juniar Apriani, Lestari Apriyani, Cica Kurnia Fitri Atep Sujana Badrud Tamam Bunga, Non Cucun Sunaengsih, Cucun Dadan Djuanda, Dadan Dadang Kurnia, Dadang Dahri Dahlan, Dahri Dedy Achmad Kurniady Deni Suhandani, Deni Devi Yuniar Diah Gusrayani, Diah Duwi Agustina Dwija Iswara, Prana Ence Mulyadi, Ence Erikalisdiana, Dyanti Safitrilia Eudia K Abriani Fadillah Fadillah Faroby, Firman Al Fatimah, Fatmah Hafsari Fitriana Rahmawati, Nur Fransiska Fransiska Herman Subarjah Hidayat, Restu Ahmad Ika Mustika Sari Imma Fretisari Indri Astuti Irawati, Riana Irawati, Riana Isadora Shandy Widyasri Isrokatun Isrokatun Jayadinata, Asep Kurnia Jayadinata, Asep Kurnia Kaffah, Silmy Kurniawan, Muhamad Arif Lusiani, Linda Maulana Maulana, Maulana Maulana, Aria Chandra Megaria L Parasan Multiati, Multiati Mulyono Mulyono Mundzir, Muhammad Fahri Mursalim Mursalim Nengsih, Wina Ningrum, Nurasih Setya Nopia, Rani Novel, Puput Nugraha, Anggi Anggriyana Nur Aulia, Siti Alawiah NUR LAILA Nur'aeni, Erna Siti Nurdinah Hanifah Nurhamidah, Restu Nurjaman, Omay Komara Nurjanah, Hanifah Ismi Nurlawati, Ayu Nurlita, Nurlita Nurrosyida, Erlin Prana Dwija Iswara, Prana Dwija Priyatna, Sukmana Purnama, Angga Eka Rahayu, Ayu Sri Regina Lichteria Panjaitan, Regina Lichteria Reni Fahdini, Reni Retnasari, Riska Rohmatun, Yunia Sari, Dwi Destiana Septiani, Septani Setiasih, Shanty Della Subandi, Didi Sudin, Ali Suharto, Nugraha Sunarya, Dede Sunarya, Dede Tatang Sunarya, Dede Tatang Supriyadi, Tedi Supriyadi, Tedi Suryani, Asih Tirza Santi Kurniawan Tri Sartika Sari Utama, Aldi Rizki Winda Istiandini Wiwin Wiwin, Wiwin Yulianingtyas, Atika Rahma Zaenab, Waode Zulkifli N Zulkifli N, Zulkifli N