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Manurung, Herlina
Faculty Of Economics, Universitas Tidar
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Student Research Journal

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Literatur Review : Analisis Pergantian Auditor, Opini Audit, Dan Audit Fee Terhadap Audit Delay Risma Indah Islami; Afina Khusna Mufidah; Harviyani Azzahra; Alisha Zahra Meiriani; Herlina Manurung
Student Research Journal Vol. 1 No. 6 (2023): Desember : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v1i6.820

Abstract

Audit delay is the period from the end of the financial year to the date of the company's audit report. There are several factors that influence audit delays, such as change of auditors, audit opinions, and audit fees. The purpose of this study is to analyze the impact of Auditor Change, Audit Opinion, and Audit Fee on Delayed Audit. This research is a Systematic Review study where the method uses review, expression, structured evaluation, classification, and categorization of previously generated evidence based. The article in this study is downloaded from an online application namely google scholar with specific inclusion standards and exclusion criteria. The results of this study showed that the change of auditors would affect the audit delay, the audit opinion influenced the delayed audit, and the audit fee had no influence on the delays audit.
Co-Authors Adi Putra Pratama Afina Khusna Mufidah Alifia Ninda Kariza Alisha Zahra Meiriani Amanda Yulia Damayanti Amelia Finda Azzahra Anisa Aulia Putri Anisyawati, Anisyawati Anna Mubarokah Annisa Nur Afifah Arina Bunganingtyas Atika Atika Canti Mayungi Damayanti, Desi Dania Dwi Rinita Deni Ramdani, Deni Desfana, Amanda Desi Permatasari Devi Novita Sari Devina Andini Devita Permatasari Dhea Ayu Puspitasari Dian Lestari Dimas Raka Fatchurisna’in Dzakiyyah Balqis Elita Venda Anggraeni Elsa Nurhaliza Endang Kartini Panggiarti Erisma Adi Natalian Eva wulandari, Eva Fadila, Ega Fatin, Nadilla Febriyanti, Siti Fevinia Ulfada Gilang Satria Al Fathin Hadi Sasana Handayani, Tasyanari Harviyani Azzahra Haryani, Feni Ika Novitasari, Ika Khoirunnisa, Isni Krisna Rizqi Ramadhan Kurniasari, Kenyo Kharisma Kurniawan, Ferdi Rahmat KUSUMANINGTYAS, MEISYA Mabruri, Muhammad Maillina Cahyaningrum Mia Nurmalia Muhamad Fani Muqorobin, Masculine Muhammad Naeni Nangimah Nandini, Amanda Precillia Tiara Nasta’in, Fitria Nibras Anny Khabibah Nilna Syifa Zahro Novia Amanda Nugraheni, Agustina Prativi Nurfagfira, Uslifa Putri, Anhesa Rinta Deidrayanti Putri, Wahyu Ramadhyani, Yesica Ratih Pratiwi RATNA SETYANINGSIH Retno Nurcahyaningsih Riska Aulia Ulfah Risma Indah Islami Rizky Kusuma Rizqia Arinda Shafira Rosiana Khafida Salsabila, Nasywa Saputri, Septia Ragil Saputri, Yunita Shintya Novita Rahmawati, Shintya Novita Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Suci Nasehati Sunaningsih Suryanto, Esha Susilo, Ghina Fitri Ariesta Tyasningwuri, Elisabeth Umi Salamah Vina Aprilia Putri Widanti, Eki Melina Widya Ayu Setiani Wulandari Wulandari Yulida Army Nurcahya