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PENGARUH PROFITABILITAS, LEVERAGE, KOMPLEKSITAS OPERASI, REPUTASI KAP DAN KOMITE AUDIT PADA AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PROFITABILITAS, LEVERAGE, KOMPLEKSITAS OPERASI, REPUTASI KAP DAN KOMITE AUDIT PADA AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019
 
Creator Yamashida, Muhammad Alifuddin Radinahdi
Askandar, Noor Shodiq
Sudaryanti, Dwiyani
 
Description ABSTRACTTimeliness in the preparation of financial statements affects the value of the company's financial statements and the delay in the delivery of financial statements will affect the users of financial statements in making decisions, so that the delay in delivering financial statements (audit delay) has a negative impact on the company. This study analyzes the effect of profitability, leverage, operational complexity, KAP reputation and audit committee on audit delay on manufacturing companies listed on the Indonesia Stock Exchange 2017-2019. The samples in this study were 22 manufacturing companies that were sampled. Based on the test results, the concurrent results obtained conclude that profitability, leverage, operational complexity, KAP reputation and audit committee influence audit delay. The partial test concluded that the KAP Reputation variable had a negative effect on Audit Delay, while the Profitability, Leverage, Operational Complexity and Audit Committee variables did not significant influence Audit Delay.Keywords: profitability, leverage, operational complexity, KAP reputation of the audit committee and audit delay
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2020-08-13
 
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/8295
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/8295/6836
 
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