NDLI: Analisis Faktor-faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2015-2017

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Analisis Faktor-faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2015-2017

Content Provider	Semantic Scholar
Author	Roswyda, Magda Salman, Putriana Kamsariaty, Kamsariaty
Copyright Year	2019
Abstract	Abstract: This study aims to (1) determine the effect of audit delay, (2) determine the effect of audit delay on audit audits, (3) audit of audit information on audit behavior, (3) performance audit at the Indonesia Securities audit 2015-2017. This study uses purposive sampling technique. An intelligent sample of 19 companies from 42 companies listed on the Indonesia Stock Exchange in 2015-2017, research data analyzed 57. Data analysis techniques used were descriptive statistics, classical assumption tests, and multiple linear regression. The results showed (1) the size of the company had no significant effect on audit delay, proved the regression coefficient -1,148; significant value (0.199> 0.05). (2) the complexity of operating the company has no significant effect on audit delay, proven regression coefficient = 13.420; significant value (0.194> 0.05). (3) the type of opinion has a significant effect on audit delay, proven regression coefficient 203.3365; significant value (0,000 0,05). (2) kompleksitas operasi perusahaan tidak berpengaruh signifikan terhadap audit delay, terbukti koefisien regresi=13,420; nilai signifikan (0,194>0,05). (3) jenis opini berpengaruh signifikan terhadap audit delay, terbukti koefisien regresi 203,365; nilai signifikan (0,000<0,05). Kata kunci: ukuran perusahaan, kompleksitas operasi perusahaan, jenis opini, audit delay
File Format	PDF HTM / HTML
DOI	10.35972/jieb.v5i1.251
Volume Number	5
Alternate Webpage(s)	https://ejournal.stiepancasetia.ac.id/index.php/jieb/article/download/251/237
Alternate Webpage(s)	https://doi.org/10.35972/jieb.v5i1.251
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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