Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal JRA: Jurnal Riset Akuntansi
Widiasari, Farida Nur Soleh
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Audit Delay Ditinjau dari Ukuran KAP, Solvabilitas, Audit Tenure, dan Kompleksitas Operasi Widiasari, Farida Nur Soleh; Samrotun, Yuli Chomsatu; Suhendro, Suhendro
Jurnal Riset Akuntansi Vol 12 No 1 (2020): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.203 KB) | DOI: 10.34010/jra.v12i1.2668

Abstract

The study was conducted to investigate the effect of KAP size, solvency, audit tenure, and complexity of operations on audit delay. The data used are secondary data derived from the financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sample selection is done by purposive sampling, so that the total sample can be obtained as 57 samples. The analysis technique used is multiple linear regression processed with the SPSS 22 program. The results of the study simultaneously show that the size of the KAP, solvency, audit tenure, and complexity of operations affect the audit delay. While the research results partially state that the solvency and complexity of operations have an influence on audit delay, while the KAP size and audit tenure have no effect on audit delay. From the results of the study, is expected to assist auditors in identifying factor - factor that affect audit delay in optimizing performance and as a material consideration for investors in making investment decisions. Keywords: AudittDelay, KAP Size, Solvency, AudittTenure, Complexity of Operations
Co-Authors Suhendro Suhendro Yuli Chomsatu Samrotun