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ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI TERJADINYA AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016 – 2019

Jurnal Ilmiah Riset Akuntansi

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Title ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI TERJADINYA AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016 – 2019
 
Creator Jannah, Ika Zahrotul
Maslichah, Maslichah
Sudaryanti, Dwiyani
 
Description Companies that go public have an obligation to submit their annual reports to the OJK with a deadline of no later than four months after the end of the financial year. The regulation is regulated in the Financial Services Authority Regulation Number 29/POJK04/2016 concerning the annual report of issuers or public companies. The calculation of the number of days of delay in the submission of the annual report is calculated from the first day after the deadline for submitting the annual report. With this regulation, companies must consciously submit their financial reports on time to avoid administrative sanctions. Therefore, the purpose of this study is to determine the factors that influence the occurrence of audit delay by using the variables of Firm Size, Solvency, Profitability and Auditor Opinion. Method The data analysis method used is multiple linear regression analysis, the results of the analysis are company size, profitability, solvency, auditor's opinion simultaneously affect audit delay. Firm size and solvency have a negative effect on audit delay. Keywords: firm size, solvency, profitability, auditor opinion, audit delay
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-08-10
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/12707
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/12707/9920
 
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