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All Journal Jurnal ASET (Akuntansi Riset)
Rani, Erma Hartika
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Economics, Econometrics & Finance

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Audit Delay of Listed Companies On The IDX Rani, Erma Hartika; Triani, Ni Nyoman Alit
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.32824

Abstract

The purpose of this study is to examine the effect of company size, company age, profitability, leverage, and audit tenure on audit delay. The sample in this study is select with a purposive sampling method on the companies listed on the IDX in 2019, with a total sample of 581 companies. The method of analysis used multiple linear regressions. The result of this study indicates that company size and profitability negatively influenced audit delay. Meanwhile, the company age, leverage, and audit tenure did not affect audit delay.
Co-Authors Ni Nyoman Alit Triani