KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 4 (2022): Kalbisiana

Pengaruh Reputasi KAP, Ukuran Perusahaan, Fee Audit Terhadap Audit Delay

Fildza Ghaisani Farahiyah Hernadi (Institut Teknologi dan Bisnis Kalbis)
Agus Munandar (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
01 Dec 2022

Abstract

Audit Delay is the length of time the audit is completed measured from the date of closing of the yearbook until the publication of the audited financial statements. The length of the process is a constraint that can influence decision making and the declining reliability of financial information to be published. This research was conducted at manufacturing companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. Samples taken in this study amounted to 36 companies with a 5-year observation period, then obtained a total of observations, as many as 180 observations. This study uses a purposive sampling technique in data collection techniques. The results of this study are the public accontant reputation has no effect on audit delay, company size has a positive effect on audit delay, and audit fees have a positive effect 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 ...