PENGARUH PROFITABILITAS, UKURAN KANTOR AKUNTAN PUBLIK, KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019

  • Ni Wayan Eta Pristya Devi Universitas Hindu Indonesia
  • Ni Wayan Alit Erlina Wati Universitas Hindu Indonesia
Keywords: Keywords: Audit Delay, Profitability, KAP Size, Audit Committee

Abstract

Audit Delay is the time for completion of the audit by the auditor as seen from the time
difference between the financial statements and the date of the financial report audit
opinion. In this research, it is tested how the effect of profitability, KAP( Public accounting
firm), Audit Committee on Audit Delay. This research was conducted at the Consumer
Goods Industrial Sector Manufacturing companies.listed on the.Indonesia Stock.Exchange
for the period 2015-2019. The sample was determined using.purposive.sampling method,
with a total sample of 61 companies. This research uses descriptive analysis test, classic
assumption test, multiple linear regression test to test the hypothesis of this study.

Published
2021-10-28