Indonesian Journal of Innovation Multidisipliner Research
Vol. 1 No. 2 (2023)

Pengaruh Audit Tenure Terhadap Audit Delay Perusahaan Pertambangan Di BEI Tahun 2018 – 2021

Tarisa Achmadiyah (Akuntansi, STIE PGRI Dewantara Jombang)
Vivi Nusita (Akuntansi, STIE PGRI Dewantara Jombang)
Putri Jaya (Akuntansi, STIE PGRI Dewantara Jombang)
Elma Oktavianawati (Akuntansi, STIE PGRI Dewantara Jombang)
Omi Pramiana (Akuntansi, STIE PGRI Dewantara Jombang)

Article Info

Publish Date
19 Aug 2023

Abstract

This research aims to examine the effect of audit tenure on audit delay. The sample was determined using the purposive sampling method for mining companies on the IDX in 2018-2021 so that a total of 60 samples were used. Data analysis for hypothesis testing used the Simple Linear Regression Test. The results of this study indicate that Audit Tenure has a positive but not significant effect on Audit Delay. It is hoped that the implications of this research for auditors will become the basis for consideration by taking into account the factors that make audit reports late and for companies to pay more attention to the importance of the reporting period related to audit delays.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Indonesian Journal of Innovation Multidisipliner Research
Website

Abbrev

ijim

Publisher

Universitas Pahlawan Tuanku Tambusai

Subject

Religion Humanities Civil Engineering, Building, Construction & Architecture Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Description

Indonesian Journal of Innovation Multidisipliner Research adalah jurnal yang menerbitkan artikel penelitian yang mencangkup multidisiplin, yang meliputi : Humaniora dan ilmu sosial, ilmu politik kontemporer, ilmu pendidikan, ilmu agama dan filsafat, ilmu teknik, bisnis dan ekonomi, Koperasi, ...