Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini

AUDIT TENURE, KOMPLEKSITAS OPERASI, TOTAL ASET, DAN SOLVABILITAS SEBAGAI DETERMINAN AUDIT DELAY

Baqi Rizkinov (Universitas Riau)
Sem Paulus Silalahi (Universitas Riau)

Article Info

Publish Date
30 Nov 2021

Abstract

This study aims to determine the effect of audit tenure, operating complexity, total assets, and solvability on audit delay. This study uses a quantitative approach using secondary data contained in the company's Annual Report. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Through purposive sampling method, 36 companies were obtained as samples. The results of multiple linear regression analysis using SPSS 26 software show that the complexity of operations and solvability affect audit delay. Meanwhile, audit tenure and total assets have no effect on audit delay. The results of this study have a contribution to the companies in reducing the occurrence of audit delay.

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Journal Info
Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Website

Abbrev

jc

Publisher

Universitas Riau

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini ...