Jurnal Akuntansi
Vol 7 No 2 (2019): JURNAL AKUNTANSI VOL. 7 NO. 2 DESEMBER 2019

faktor-faktor yang mempengaruhi audit delay pada perusahaan gopublic di indonesia

mega panorama (Unknown)
muhammad nuryatno (Unknown)

Article Info

Publish Date
28 Dec 2019

Abstract

The main objective of this study is to detect whether company size, profitability, company age, and solvency influence audit delay. Random effect model is used for this study. The sample companies involved in this study were obtained from surveys of public companies in the LQ-45 registered on the Indonesian stock exchange. The data covers a five-year period from 2013 to 2017. The results show that the age of the company has a significant influence on audit delay and profitability which has a significant influence on audit delay while the age of the company and solvency does not affect audit delay

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Journal Info
Jurnal Akuntansi
Website

Abbrev

akuntansi

Publisher

Universitas Sarjanawiyata Tamansiswa

Subject

Economics, Econometrics & Finance

Description

Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research ...