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

Pengaruh Solvabilitas, Reputasi Auditor dan Kepemilikan Publik terhadap Audit Delay

Febrina Ayu Finsensia (Institut Teknologi dan Bisnis Kalbis)
Agus Munandar (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
03 Oct 2022

Abstract

This study aims to examine the effect of solvency, auditor reputation and public ownership on audit delay in trading, service and investment companies listed on the Indonesia Stock Exchange in 2017-2019. This study uses secondary data that takes financial statement data from the IDX. This sample amounts to 74 ownership and uses multiple linear regression.The results of this study that the solvency variable does not affect the audit delay, the auditor reputation variable does not affect the audit delay and the variable public ownership affects the 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 ...