Jurnal Teknologi dan Terapan Bisnis
Vol. 2 No. 1 (2019): Vol 2 No 1 (2019): Jurnal Teknologi dan Terapan Bisnis

FAKTOR-FAKTOR PENENTU AUDIT DELAY DI INDONESIA: STUDI META ANALYSIS

JK, Handarudigdaya (Unknown)
Wdiyastuti, Tri (Unknown)
Wiratno, Adi (Unknown)
Ahmaddien, Iskandar (Unknown)



Article Info

Publish Date
28 Mar 2019

Abstract

This study aims to examine the determinants of audit delay in Indonesia, using Meta Analysis. Where Meta analysis is a standard statistical method that serves to synthesize results from individual studies that have "same" themes in order to provide a more significant answer (Cooper, 2010). The sample in this study using 35 study (articles, working papers, theses) obtained from google scholar from 2008-2018 obtained from google scholar, and selected by purposive sampling. Each selected scientific publication must have the same concept and definition, both dependent and independent variables. The results of empirical testing with Meta Analysis found that ROA, DER, DR, Auditor Opinion, Profit / Loss, and Age of Company is the determinant of audit delay. While Total Assets and Auditor Reputation is not a determinant factor audit delay

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Journal Info

Abbrev

jttb

Publisher

Subject

Computer Science & IT

Description

The Journal of Technology and Applied Business (JTTB) is published by Unit Penelitian dan Pengabdian Masyarakat (UPPM), Akademi Komunitas Semen Indonesia (AKSI) Gresik published twice a year on every March and October. The submission process is open throughout the year. All submitted texts will be ...