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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Gidion Alexsyan Sujoyo Sitompul
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Factors Affecting Audit Delay in Manufacturing Companies Arie Pratania Putri; Gidion Alexsyan Sujoyo Sitompul; Elmi Rovita Manalu
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3902

Abstract

The pupose of this study is to find out the extent to which the   variabels of Company Size, Profitability, Audit Opinion, Company Age, Solvency, and Audit Committee are related to Audit Delay. Population data taken from manufacturing service companies   listed the IDX in 2017-2019. The sample was taken using a   purposive sampling technique, using a sample of 37financial    reports. The technique for data analysis used linear moderation    regression analysis using the SPSS 24 program. Where there is a time diffrence between the financial statements and the audit date, it can indicate the length of time in the settlement audit period.
Co-Authors Arie Pratania Putri Elmi Rovita Manalu