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All Journal Jurnal Sendratasik E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Scientific Journal of Reflection : Economic, Accounting, Management and Business Academia Praja : Jurnal Ilmu Politik, Pemerintahan dan Administrasi Publik Journal of Applied Microcontroller and Autonomous System Akuntansi'45 Jurnal Kajian dan Penelitian Umum Jurnal Intelek Dan Cendikiawan Nusantara
Heri Heri
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Arts Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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Journal : Akuntansi'45

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Study Literatur Review: Faktor-Faktor yang Berpengaruh terhadap Audit Delay Heri Heri; Carmel Meiden
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3463

Abstract

This study aims to analyze what factors can influence the publication of financial reports or what is often called audit delay. The population in this research is Systematic Literature Review (SLR) articles where researchers studied or reviewed 20 (twenty) articles from 200 (two hundred) journals in the Google Scholar database for the year 2020-2023. The concept of this literature review uses the Auditor's Signature Lag and Preliminary Lag. The method used in this research is the literature review method. The literature review method is used to research, review, identify, and interpret all existing research on unique and interesting phenomenon topic areas, with certain relevant research questions. Based on the research results, it shows that there are factors that influence audit delay. So it can be concluded that the audit delay variable is a dependent variable that can be influenced by certain factors.
Co-Authors Alfianto Alfianto Anselmus Rufus Kodu Beid Fitrianova Andriani CARMEL MEIDEN Endyk Noviyantono Hansen Rusliani Henni Rahayu Handayani Irawansyah Irawansyah Irdhan Epria Darma Putra Prayogi, Denis Ridwan Caesar Roberto Josua F. Hasibuan Sugeng Widodo Syeilendra Syeilendra Uun Sunarsih