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All Journal ProBank: Jurnal Ekonomi dan Perbankan Excellent Optimum : Jurnal Ekonomi dan Pembangunan ADVANCE Trikonomika: Jurnal Ekonomi AKTUAL Business Innovation and Entrepreneurship Journal @is The Best [Accounting Information System & Information Technology Business Enterprise] FINANCIAL : JURNAL AKUNTANSI Journal of Indonesian Science Economic Research Global Financial Accounting Journal Jurnal Cafetaria IJECS: Indonesian Journal of Empowerment and Community Services Wasana Nyata Pekodimas : Jurnal Pengabdian Kepada Masyarakat Mafaza : Jurnal Pengabdian Masyarakat WASANA NYATA Journal of Applied Economics in Developing Countries
Yuniatin Trisnawati DKW
Dharma AUB University
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Veterinary Other

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Journal : Journal of Indonesian Science Economic Research

 1 
The Factors That Influence Audit Delay In Manufacturing Companies Listed On The Indonesia Stock Exchange 2016-2017 Ester Verawati; Yuniatin Trisnawati D.K.W
Journal of Indonesian Science Economic Research Vol 1, No 1 (2019)
Publisher : Common Publisher

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Abstract

Financial report is something that is very important for the sustainability of companies,especially companies that have gone public. One measure of accuracy in the submission of relevant financial statements is audit delay. This Research purposed to analyze and measure firm specific factors that influencing the audit delay, by using five independent variables there are : (1) Company Size, (2) Profitability, (3) Solvability, (4) Public Accountant Size, And (5) Auditor’s Opinion. The data was used in this research is the secondary data gotten directly by visiting the Indonesia Stock Exchange, there are the annual report of manufacturer companies 2016-2017. Sample this research is a number of 148 companies selected using purposive sampling method. Data analysis in this research using multiple linear regression analysis. The result of this research showed that profitability has positive influences on audit delay. Company size, solvability, public accountant size, and auditor’s opinion have negative influences on audit delay. The result of this research showed that these five factors simultaneously influence on Audit Delay. Based on the adjusted R2 value of 7,1% indicates that 7,1% Audit Delay variable explained by company size, profitability, solvability, public accountant size, and audit opinion. While the remaining 92,9% is explained by other variables not examinated in this study.
Co-Authors Adnan Terry Suseno Ambar Wariati Andri Octaviani Arief Budhi Dharma Basuki Sri Rahayu Brigitha Yulita Hoar Bau Darmawan Fitriyanto Ester Verawati Faridz Kurniawan Hanif Safika Rizky Harena Susianti I Gusti Putu Diva Awatara I Gusti Putu Diva Awatara Ika Swasti Putri Indah Kusuma Wardani Intan Sholeqah Ismi Rohani Jarot Santosa Kristanti Steffani Mastuti, Dian Nur Muhammad Ridho P Mulyadi Mulyadi Mulyadi Mulyadi Mumpuni, Yanesti Putri Nina Sekar Utami Setyani SH Setyani Sri Haryanti Siti Fatonah Siti Hayati Efi Friantin Siti Hayati Efi Friantin, Siti Hayati Umi Hanifah Yanesti Putri Mumpuni Yolanda Atika Sari