Borobudur Accounting Review
Vol. 1 No. 1 (2021)

Pengaruh Ukuran Pemerintah Daerah, Tingkat Ketergantungan Pemerintah Daerah, Opini Audit, dan Temuan Audit terhadap Audit delay

Yogyaria Astin Kartika Gemilang (Universitas Muhammadiyah Magelang)
Yulinda Devi Pramita (Universitas Muhammadiyah Magelang)

Article Info

Publish Date
11 Jul 2021

Abstract

This study aims to analyze the effect of government size, dependence on governmental grants, audit opinion, and audit findings on audit delay. The samples of this study were audit reports of provincial government from 2015 to 2019. The obtained data were 167. The data collection method used in this study was purposive sampling. This study used multiple linear regression analysis. The results of this study showed that government size and dependence on governmental grant had no significant effect on audit delay, while audit opinion and audit findings had a positive and significant effect on audit delay.

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Journal Info
Borobudur Accounting Review
Website

Abbrev

bacr

Publisher

Universitas Muhammadiyah Magelang

Subject

Economics, Econometrics & Finance

Description

Aim: BACR is a peer-reviewed open access journal for the fields of development economics. It publishes regular research papers, original reviews, and short notes for communications. Emphasis is on applied empirical and analytical work, and theoretical papers with applications. There is no ...