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All Journal Jurnal Riset Akuntansi Aksioma Jurnal Abdimas Sangkabira International Journal Administration, Business & Organization Experimental Student Experiences e_Jurnal Ilmiah Riset Akuntansi Socio-Economic and Humanistic Aspects for Township and Industry Jurnal Riset Mahasiswa Akuntansi
Eni Indriani
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Experimental Student Experiences

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The Influence of Company Internal and External Factors on Audit Delay (Study on Bei-Registered Manufacturing Companies 2019-2021) Eni Indriani; Nungki Kartikasari
Experimental Student Experiences Vol. 2 No. 1 (2023): Maret
Publisher : LPPM Institut Studi Islam Sunan Doe

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Abstract

This study aims to analyze the effect of profitability, complexity of operation, audit tenure and accounting firm public size on audit delay in manufacturing companies listed on the IDX in 2019-2021. The analytical method used in this study is Multiple Linear Regression Analysis. The results of research on the effect of profitability, operational complexity, audit tenure, and KAP size on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period, concluded: profitability has a negative effect on audit delay, complexity of operation does not have influence on audit delay, audit tenure has no effect on audit delay, and accounting firm public size has a negative effect on audit delay.
Co-Authors Alvi Ikhsanyah Salsabilla Baiq Aprilia Saqinah Baiq Fariestha Auliantari Bq. Rosyida Dwi Astuti Chatarina Umbul Wahyuni Ermawati Ermawati Gina Rahayu Anggraini Isnawati Isnawati Muhammad Ali Fikri Neng Debi Husnun Salma Husnun Salma Nungki Kartikasari Nur Diana Robith Hudaya Samanta Putra, Ronal Yusli Mariadi Yusli Mariadi