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Yuha Nadhirah Qintharah
Universitas Islam 45 Bekasi
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Nursing Public Health Social Sciences Transportation Other

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Journal : Journal of Global Business and Management Review

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ANALYSIS OF FACTORS AFFECTING AUDIT DELAY IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING COVID 19 Yuha Nadhirah Qintharah; Puspita Sari
Journal of Global Business and Management Review Vol 5 No 1 (2023): Journal of Global Business and Management Review
Publisher : Program Sarjana Manajemen Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/jgbmr.v5i1.7877

Abstract

Audit delay can affect the level of relevance of information from a financial report, because the longer the time it takes to conduct an audit, the level of relevance of the information can be doubted. The length of the audit completion process can affect audit delay in submitting audited financial reports so that it can have an adverse impact on market reactions and cause uncertainty in economic decision making. The research model used in this research is quantitative. With a research sample of non-silica (food and beverage) sector companies because companies that experience fluctuating financial performance tend to decline during the Covid 19 pandemic. The data analysis technique uses multiple linear regression with the SPSS program. The results of the study state that the auditor's opinion has no significant effect on audit delay, audit tenure has no significant effect on audit delay, company size has a significant effect on audit delay.
Co-Authors Alda Miranda Ayu Citra Ningrum Diana Fajarwati Fransisca Listyaningsih Utami KHOMSIYAH KHOMSIYAH Nasha Bagas Prakoso Nurlaila Maysaroh Chairunnisa Puspita Sari Vita Aprilina Yosika Cindy Ovitasari