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All Journal Akuntansi Krida Wacana IKRA-ITH ABDIMAS IKRA-ITH EKONOMIKA Gorontalo Accounting Journal Jurnal Akuntansi Indonesian Journal of Cultural and Community Development Jurnal Ilmiah Raflesia Akuntansi MOVE: Journal of Community Service and Engagement Jurnal Riset Akuntansi, Perpajakan dan Auditing Jurnal Akuntansi
Septyana Mubarakah
Magister Akuntansi Universitas Mercu Buana Jakarta
Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Pengaruh Fee Audit, Pergantian Auditor, Dan Ukuran Perusahaan Terhadap Audit Delay Fathonah, Salsabila; Sari, Ika; Mubarakah, Septyana
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3436

Abstract

This study aims to test, analyze and obtain empirical evidence regarding the effect of  fee audit, auditor switching, and company size on audit delay. This research was conducted on mining sector companies listed on the Indonesia Stock Exchange during the 2021-2022 period. This study uses secondary information from financial statements of mining companie listed on the Indonesia Stock Exchange. The sampling technique in this study uses purposive sampling with several predetermined criteria so that the samples obtained were 72 samples. The data analysis method used is panel data regression test use the software application Eviews. The results of this study indicate that (1) Fee Audit has a negative effect on audit delay, (2) Auditor Switching has no effect on audit delay, and (3) Company Size has no effect on audit delay.
Co-Authors Edy Suroso, Edy Fathonah, Salsabila Hadnan, Muhamad Handayani, Yenni Dwi Hari Setiyawati Harnovinsah Harnovinsah Nugraha, Gugun Pratiwi, Riri Puji Rahayu Rachmadhani, Nabila Rini Marlina, Rini Salsabila, Naila Sari, Ika Siska Widia Utami Siti Choiriah Sri Wahyuni Wulandari, Sri Wahyuni Suharmadi Suharmadi Surjandari, Dwi Asih Widyanto, Muhammad Laras Yenny Dwi Handayani Yuda, Fairas Panca Yulis Diana Alfia