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All Journal Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) International Journal Of Economics Social And Technology Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
HUTAHAEAN, THOMAS FIRDAUS
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Religion Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis of Factors against Audit Delay in Service Companies Listed on the IDX in 2017-2019 Jessica, Jessica; Valentina, Valentina; Hutahaean, Thomas Firdaus
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3175

Abstract

The research was conducted to determine the effect, analyze and gain an understanding of whether Auditor's Reputation, Company Size, Auditor's Opinion, Length of Assignment, and Auditor Changes partially or simultaneously affect Audit Delay in service companies listed on the IDX in 2017-2019. This study uses descriptive research with a qualitative approach to determine the factors that cause an event. Researchers used multiple linear regression analysis as a research method. In this study, there were a population of 413 companies and a sample of 246 service companies in 2017-2019. Auditor's Reputation, Company Size, and Auditor's Opinion have no influence and significant impact on Audit Delay in service companies listed on the IDX in 2017-2019. Meanwhile, the Length of Assignment, and Auditor Changes have no influence and insignificant effect on Audit Delay in service companies listed on the IDX in 2017-2019. From the research that has been done, it can be concluded that the coefficient of determination R-Squared (R2) is 0.237 or means 23.7% and the remaining 76.3% is not included in the variables.
Co-Authors Charles Charles GULTOM, KOLIJA Hartono, Ivany Artamevia Hidayati, Nur Rizky Jessica Jessica Kaur, Rimel Jit Kinata, Ayu Kartika Marcella, Vicky Mentalita, Hotma Natasya Natasya Saut Maruli Tua Pandiangan SIHOMBING, DEVI YULIANTY Valentina Valentina, Valentina Vernansha, Cindy Wan Afri Luter Halawa Yoppy, Irene