Pengaruh Tata Kelola Perusahaan, Reputasi KAP, Karakteristik Perusahaan dan Opini Audit terhadap Audit Delay

David M, Hilda Azalia and Butar Butar, Sansaloni (2020) Pengaruh Tata Kelola Perusahaan, Reputasi KAP, Karakteristik Perusahaan dan Opini Audit terhadap Audit Delay. Jurnal Akuntansi dan Bisnis, 18 (1). pp. 1-19. ISSN 25415204

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Abstract

Financial statements may help investors in estimating firm’s future performance. The sooner they are published, the more relevant the information for making investment decision. A delay in the release of financial statements may result from audit delay. Audit delay is a period of time the process of auditing measured from the date book company up to date stated in a report auditor independent. This study examines the factors that can influence the audit delay period for public companies on Indonesia Stock Exchange in 2014 to 2018. The independent variables used in this study are the existence of the governance committee, the size of the audit committee, the reputation of the firm (KAP), the company's complexity, profits and audit opinion. Employing purposive sampling method, this study collect final sample of 1866 companies which used to test the hypotheses. Using logistic regression. the evidents show that the existence of the governance committee, KAP reputation, and profit were negatively associated with audit delay. Meanwhile, firm complexity was positively associated with audit delay. In addition, the size of the audit committee has no effect on audit delay.

Item Type:	Article
Subjects:	600 Technology (Applied sciences) 600 Technology (Applied sciences) > 650 Management > 657 Accounting > Financial reports
Divisions:	Faculty of Economics and Business > Department of Accounting
Depositing User:	Mr Sansaloni .
Date Deposited:	05 Sep 2020 07:03
Last Modified:	05 Sep 2020 06:40
URI:	http://repository.unika.ac.id/id/eprint/21752

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