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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Keluarga Berencana Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Pengabdian Masyarakat dan Riset Pendidikan TEKNOS: Jurnal Pendidikan dan Teknologi As-Syirkah: Islamic Economic & Financial Journal
Riska Damayanti
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : As-Syirkah: Islamic Economic

 1 
Pengaruh Pergantian Auditor, Reputasi Kap, dan Komite Audit Terhadap Audit Delay Riska Damayanti; Kwinlores Sinambela
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 3 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/cp58zz44

Abstract

This study aims to analyze the effect of Auditor Change, Public Accounting Firm Reputation, and Audit Committee on Audit Delay. The independent variables in this study are Auditor Change, measured by a dummy variable, Auditor Firm Reputation, measured by a dummy variable, and Audit Committee, measured by the number of Audit Committee members within a company. The dependent variable in this study is audit delay, measured by a dummy variable. This is a quantitative study using secondary data. The population in this study were manufacturing companies in the machinery industry listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Purposive sampling was used, resulting in a sample of 31 companies. The analysis technique used Logistic Regression Analysis. This study employed descriptive statistical data analysis. The results of this study indicate that Auditor Change has no effect on Audit Delay, Public Accounting Firm Reputation does, and Audit Committee has no significant effect on Audit Delay.
Co-Authors , Sahrul Adnan A. Imel Wiguna Afifatul Ilma Widyatami Afriandi, Afriandi Ainun Mardiah Almira Humairah Ayu Safitra8 Cheriani Fenty Fauziah Galuh Sri Natungga Irda Irwan Pradana Khaerunnisa Kwinlores Sinambela M. Oky Fardian Gafari Muh. Fahrul Muhammadong Nelli Rezkina Shandra Nurfadillah, Mursidah Nurul Syafika Prima Sadewa Riswandi Rusmin Seli Eria Dewi Suci Lestari Syahnan Daulay Tiodora Hadumaon Siagian Umi Agustiana Umi Nur Kholifatun