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Journal : International Journal Of Science, Technology

Determining Factors of Audit Delay of Large Trading Companies on the Indonesia Stock Exchange Astuti
International Journal of Science, Technology & Management Vol. 2 No. 5 (2021): September 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i5.358

Abstract

Financial statements delivered in a timely manner are useful in analyzing and making decisions in the economic field that can contribute to national economic growth. The timeliness of a financial statements on the results of the audit report can also affect the value of the financial statements. This research aims to find out and analyze the effect of leverage, company size and company age on audit delay. The conduct of the research was conducted on twenty Large Trading Companies during the period 2015-2019 which totaled 100 data. The data analysis techniques used in this research are descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that partially leverage had a positive and insignificant effect on audit delay, the company size had a negative and insignificant effect on audit delay, while the company age had a negative and significant effect on audit delay.
Co-Authors A. Fadhil Desafa A. Hidayat Abdul Rahman Manga Adhitya, Tiara Adityawarman Hidayat Adrial, Rico Afdhal Muttaqin Ahmadi, Devila Laura Alviona Alimin Mahyudin Amelia Nur Vidyanti Amin Ananda Galang Wangsa Ananda Kurnia Putri Ariesta, Ria Arif Budiman Aulya Fitri Ayatullah B Erdiansyah Putra Bagas Taqwa Bahasa Indonesia Bahasa Indonesia, Bahasa Indonesia Bahfie Bernadetta Octavia Birawidha Bunga Ervinasari Bustomi Christine D. Nainggolan Dahyunir Dahlan Dedi Mardiansyah Dian Fitriyani Dwi Amanda Dwi Pujiastuti Dwi Puryanti Dwi Yanti Elly Susanti Elvaswer Ernest Grace Evy Oktaviani Fauzi Fadhilaturrahmi Fadhilaturrahmi Fadlun Fatma Afrianti Gobel Febriani, Suci Feriska Handayani Fiqi Diyona Fita Rahmawati Fitri Amelia Hermansyah Fitri Sari, Fitri Gianatun Naziah, Astri Hafizah Risali Haldis Alvaro Halim Simatupang Harti, Annisa Hasibuan, Mahdanisa Herlina Heru Nurcahyo Ika Juliana, Ika Ilahi , Rizky Imam Taufiq Insani, Sri Ulfa Irfan Firdaus IRWANTO Ixora Sartika Mercuriani Izzah Tujannah Jaenab Julianis, Juli Julianto Hutasuhut JUNAID GAZALIN Karo Karo Karo, Alyssa Zahra Br Kasman Ediputra Kasman Ediputra, Kasman Khairul Azwar Kusmanto, Allifia Maharani Putri Lamhot Parulian Manalu, Lamhot Parulian Lina Suryani Lussy Midani Rizki M. Ali Shafii Madhani, Anisa Tiara Madita, Parina Marpaung, Putri Lasmida Maulidina, Allisa Meqorry Yusfi Miftahur Rahman Mimis Saputra Molli Wahyuni Molly Wahyuni, Molly Mufarizuddin Muhaimin Muhammad Ihsan Narayani, Daliyah Nasrul Nini Firmawati Noermanzah, Noermanzah Nofianti Novita Sari Nur Syafitri, Citra Nurhafid, Mohammad Nurhaliza Nurhaswinda Nurhidayah Sari, Nurhidayah Nursyahfira Nurul Jannah Nurwijayanti Olly Norita Tetra Pardiyanto, Eko Pinasti Utami, Pinasti Qadri, Uchi Rahma Yenni Rahman, Rifki Habibi Rahmayani, Astuti Ramacos Fardela Ramdhan Ratna Riady, Reza Muhammad Ruanda, Faldo Ody Rusmayadi S. Yulianti Safina, Wan Dian Samsudin Duha Savitri Sekedar Halawa singgih Prabowo Sita Agustina SITI HANIFAH Siti Rohani Sity Rahmy Maulidya Sovia Lenny Sri Handani Syafitri, Marliza Syaira Amelya Syairah, Anisa Tina Lestari Trengginas Eka Putra Ufianah Wahidah Winda Apriani Yostra Reza Zozy Aneloi Noli ZULFAH Zulfi Zulhendri