KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 3 (2022): Kalbisiana

Pengaruh Kepemilikan Publik, Kompleksitas Operasi dan Komite Audit Terhadap Audit Delay

Thalia Loviana Cipta (Institut Teknologi dan Bisnis Kalbis)
Sophia Andini (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
03 Oct 2022

Abstract

The research aims to determine and analyze the influences of public ownership, complexity of operations and audit committee on audit delay. The population in research are all companies in the mining sector which were listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. The sampling technique uses purposive sampling which produces total sample of 26 companies with total research data of 130 observations. The research used multiple regression analysis with random effect approach model. The partial test results show that public ownership has positive influence on audit delay while complexity of operations and audit committee has no influence on audit delay.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...