Jurnal Media Ekonomi (JURMEK)
Vol 26 No 1 (2021): Jurnal Media Ekonomi (JURMEK) April

ANALISIS DETERMINAN AUDIT DELAY PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI

Nurkholik Nurkholik (Program Studi Akuntansi, Universitas Selamat Sri, Kendal)



Article Info

Publish Date
07 Apr 2021

Abstract

The purpose of this research is to examine the effect of Company Size, Profitability, Solvability and Public Accounting’s Size on Audit Delay. This research used a sample of manufacture companies in the Consumer Goods Industry Sector Food and Beverage Sub Sector which are registered in Indonesia Stock Exchange during 2015 until 2019 period. There are 10 companies used as the sample of the research with an observation period of 5 years. Based on the purposive sampling method, the total of the research sample is 50. The dependent variable of the research is Audit Delay. The independent variable of the research is Company Size, Profitability, Solvability and Public Accounting’s Size. The hypothesis was examined using descriptive statistics, precondition analysis test, multiple linear regression analysis.The result of hypothesis testing on the Company Size, Profitability did not affect the Audit Delay and the Solvability, Public Accounting’s Size affect the Audit Delay.

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Journal Info

Abbrev

jurmek

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal ini dimaksudkan sebagai media kajian ilmiah hasil penelitian, pemikiran, pengkajian, dan pengembangan mengenai isu ekonomi, manajemen, dan bisnis. Situs Jurnal Media Ekonomi menyediakan artikel-artikel jurnal untuk diunduh secara gratis, berskala nasional, dan sumber referensi bagi akademisi. ...