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Purba, Darwin Marasi
Universitas Binaniaga Indonesia
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Journal : Jurnal Ilmiah Akuntansi Kesatuan

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Pengaruh Profitabilitas, Struktur Good Corporate Governance dan Kualitas Audit terhadap Audit Delay Purba, Darwin Marasi
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 1 (2018): JIAKES Edisi April 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.622 KB) | DOI: 10.37641/jiakes.v6i1.59

Abstract

This study is aimed at collecting empirical evidence about the influence of profitability, and good corporate governance w h i c h consisted of the board size, the independent commisioners, audit committee size and audit quality on the audit delay.The populations of this research are manufacturing companies of consumer goods industry sector listed in Indonesia Stock Exchange in the year of 2015-2016 which includes 56 companies, using purposive sampling technique. Methods of data analysis used in this research are descriptive statistical analysis and multiple linear regressions.The results indicate that profitability, good corporate governance and audit quality have a simultaneously significant effect on the audit delay. However, partial test results show that the profitability and the size of audit committee are not affecting on the audit delay. Meanwhile, the board size, independent commissioners and audit quality have a significant effect on the audit delay
Co-Authors Ahmad Bihar Isyqi Chasanah, Ina Nikmatul Deska Teriana Dwi Ermayanti Susilo Eko Wicaksono Ina Nikmatul Chasanah Jhon Herlan Sianturi Marsinem Oktavia Marpaung Rizki Ahmad Fauzi Rusmawan, Teddy Siti Maesaroh Supriyadi, Andhi Susilo, Dwi Ermayanti Talitha Zaidah Azmi Wisnu Mahendri Yansen Siahaan