Media Riset Akuntansi
Vol 12, No 1 (2022): FEBRUARI

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN AUDITOR SWITCHING TERHADAP AUDIT DELAY


Article Info

Publish Date
03 Aug 2022

Abstract

This study aims to determine the effect of firm size, profitability, and auditor switching on audit delay. The sample of this study amounted to 180 consisting of manufacturing companies in the non-primary consumer goods sector which were listed on the IDX for three consecutive years from 2018 - 2020. The method used in this study was multiple linear regression analysis. The results show that firm size has a negative effect on audit delay, profitability has a positive effect on audit delay and auditor switching does not have a positive effect on audit delay.

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Journal Info
Media Riset Akuntansi
Website

Abbrev

journal_MRA

Publisher

Universitas Bakrie

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal MEDIA RISET AKUNTANSI merupakan jurnal ilmiah yang menyajikan artikel orisinal tentang pengetahuan dan informasi riset atau aplikasi riset dan pengembangan terkini dalam bidang Akuntansi. Jurnal Media Riset Akuntansi dikelolah oleh Program Studi Akuntansi Fakultas Ekonomi dan Ilmu Sosial ...