Journal of Accounting and Finance (JACFIN)
Vol. 3 No. 1 (2021): Februari

Pengaruh Ukuran Perusahaan dan Leverage Terhadap Audit Delay Pada Perusahaan Sub Sektor Perhotelan, Pariwisata & Restaurant yang Terdaftar di Bursa Efek Indonesia

Ika Supratiwi (Universitas Muhadi Setiabudi)
Maftukhin (Universitas Muhadi Setiabudi)
Nasiruddin (Universitas Muhadi Setiabudi)
Hilda Kumala Wulandari (Universitas Muhadi Setiabudi)
Amelia Sholeha (Universitas Muhadi Setiabudi)

Article Info

Publish Date
11 Feb 2021

Abstract

Audit delay plays an important role in publishing financial statement information. In this study, the author proves whether company size and leverage affect audit delays by including empirical evidence. The data processed is secondary data by analyzing financial statements covering the hospitality, tourism and restaurant sub-sectors that have been listed on the Indonesia Stock Exchange 2015-2019. The type of method used by the sample for this study was determined using targeted sampling techniques and out of a total of 36 companies there were 30 companies selected to be used as research samples Data processing analysis methods using SPSS 22 software. The results of this study that the size of the company and leverage showed the results had a positive effect on audit delay.

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Journal Info
Journal of Accounting and Finance (JACFIN)
Website

Abbrev

jacfin

Publisher

Universitas Muhadi Setiabudi

Subject

Economics, Econometrics & Finance Social Sciences

Description

JACFIN merupakan jurnal yang diterbitkan oleh Program Studi Akuntansi Universitas Muhadi Setiabudi Brebes dengan nomor issn 2746-5624 (media online) JACFIN terbit 2 (dua) kali dalam satu tahun yaitu Agustus dan Februari yang berisi hasil pemikiran dan penelitian pada bidang akuntansi keuangan, ...