PENGARUH UKURAN PERUSAHAAN, OPINI AUDITOR DAN PROFITABILITAS TERHADAP AUDIT DELAY

(STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA TAHUN 2017-2019)

  • Ni Luh Ade Dwi Anggreni Universitas Hindu Indonesia
  • Sang Ayu Putu Arie Indraswarawati Universitas Hindu Indonesia
  • Cokorda Gde Bayu Putra Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v3i1.2285
Keywords: Audit Delay, firm size, auditor opinion, profitability

Abstract

Audit Delay is the length of time from the closing date of the company's financial year to the
date of issuance of the auditor's report. This study aims to examine how the influence of
company size, auditor opinion and profitability on Audit Delay in companies listed on the
Indonesia Stock Exchange in 2017 - 2019. The population of this study is the mining sector
companies listed on the Indonesia Stock Exchange in 2017 - 2019 as many as 67 company.
This is a quantitative study, and the samples were collected using the purposive sampling
approach, yielding 99 samples from 33 firms. This research uses logistic regression analysis
method. From the analysis test results, it was found that company size and auditor's opinion
had no significant effect on Audit Delay, while profitability had a negative and significant
effect on Audit Delay.

Published
2022-01-25
How to Cite
Anggreni, N. L. A. D., Indraswarawati, S. A. P. A., & Putra, C. G. B. (2022). PENGARUH UKURAN PERUSAHAAN, OPINI AUDITOR DAN PROFITABILITAS TERHADAP AUDIT DELAY: (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA TAHUN 2017-2019). Hita Akuntansi Dan Keuangan, 3(1), 82-95. https://doi.org/10.32795/hak.v3i1.2285
Issue
Vol. 3 No. 1 (2022): Hita Akuntansi dan Keuangan
Section
Articles

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