Amwaluna Jurnal Ekonomi dan Keuangan Syariah
Vol 6, No 2 (2022)

Determinant Audit Delay In Indonesia Islamic Banks

Aulia Rahman Harahap (Universitas Sumatera Utara, Medan)
Saparuddin Siregar (Universitas Islam Negeri Sumatera Utara Medan, Medan, 20253, Sumatera Utara, Indonesia)
Nurlaila Nurlaila (Universitas Islam Negeri Sumatera Utara Medan, Medan, 20253, Sumatera Utara, Indonesia)



Article Info

Publish Date
31 Jul 2022

Abstract

This study was designed to test the factors influencing audit delay at the Indonesia Islamic Bank. This type of research is a qualitative type of research with an observation period of 2015 to 2020. The variables tested for their effect on audit delay are the number of audit committee meetings, the size of the internal audit and Entity complexity.   This study used a statistical tool, namely eviews 12. The research findings are as follows: the number of audit committee meetings has a positive influence on audit delay but is not significant, and the size of the internal audit has a significant positive influence audit delay and Entity complexity audits have a significant negative effect on audit delay.

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Journal Info

Abbrev

amwaluna

Publisher

Subject

Economics, Econometrics & Finance

Description

Amwaluna Jurnal Ekonomi dan Keuangan Syariah is an academic journal focus on syariah economic studies with scopes are Islamic banking, Syariah Financial, economic, accounting, finance, Muamalah, Economy during the covid19 pandemic and Economic ...