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ANALISIS DAMPAK UKURAN PERUSAHAAN, OPINI AUDIT, DAN REPUTASI KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2010–2016

Accounting and Management Journal

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Title ANALISIS DAMPAK UKURAN PERUSAHAAN, OPINI AUDIT, DAN REPUTASI KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2010–2016
 
Creator Irmalia, Yusi Nur
Khusnah, Hidayatul
Wahyuningtyas, Endah Tri
 
Subject firm size
audit opinion
reputation of public accountant
audit delay
 
Description The purpose of this study was to analyze the firm size, audit opinion, and reputation of public accountant on audit delay. The data used in this research was secondary data, taken from the annual report 2010 to 2016 of mining companies listed at the Indonesia Stock Exchange. The samples consist of 133 firms from 2010 through 2016 and still listed. The analysis tools to test hypothesis are logistic regression analysis by using SPSS 20 with the degree of significance at 0.05. The empirical result of the study show that the firm size, audit opinion, and reputation of public accountant simultaneously have a positive influence on audit delay. The firm size has no positive effect on audit delay. While audit opinion, and reputation of public accountant have a positive influence on audit delay
 
Publisher UNUSA Press
 
Date 2019-02-10
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://journal2.unusa.ac.id/index.php/AMJ/article/view/884
10.33086/amj.v2i2.884
 
Source Accounting and Management Journal; Vol. 2 No. 2 (2018): Accounting and Management Journal
JURNAL AKUNTANSI DAN MANAJEMEN; Vol 2 No 2 (2018): Accounting and Management Journal
2579-9614
2579-9606
10.33086/amj.v2i2
 
Language eng
 
Relation https://journal2.unusa.ac.id/index.php/AMJ/article/view/884/649
 
Rights Copyright (c) 2019 Yusi Nur Irmalia, Hidayatul Khusnah, Endah Tri Wahyuningtyas