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All Journal Jurnal Riset Akuntansi Terpadu EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI JURNAL MAKRO MANAJEMEN JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Online Insan Akuntan Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Proaksi Jurnal Pendidikan dan Konseling Jurnal Ilmiah Akuntansi Rahmaniyah Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JURNAL AKUNTANSI Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Scientia JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Journal of Management and Bussines (JOMB) Jurnal Pengabdian kepada Masyarakat juremi: jurnal riset ekonomi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Abdimas Perbanas Return : Study of Management, Economic and Bussines Jotika Journal in Management and Entrepreneurship JIAR Jurnal Karya untuk Masyarakat (JKuM)
Carmel Meiden
Bisnis Dan Informatika Kwik Kian Gie
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Journal : Jurnal Scientia

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META-ANALYSIS STUDY OF FACTORS AFFECTING AUDIT DELAY Amelia Vernanda; Carmel Meiden
Jurnal Scientia Vol. 12 No. 02 (2023): Education, Sosial science and Planning technique, edition March-May 2023
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i02.1399

Abstract

This study was conducted to analyze the factors affecting audit delay in 2012-2022. This study produced as many as 825 articles, found data from Publish or Perish (PoP) software, then 269 candidate articles, and produced 50 selected articles that matched the research criteria. Thus, this study integrates the results of research on 50 selected articles to determine the influence of factors that affect audit delay using the meta-analysis study research method. The independent variables studied were solvency, corporate profit and loss, audit committee, and reputation of public accounting firms (KAP). This research uses the foundation of agency theory and signal theory. Based on agency theory, companies that act as principals need an independent auditor who acts as an agent to carry out an audit process on financial statements that have been prepared by the company with the aim of improving the accuracy of company information. Based on signal theory, a signal is an action taken by company management where management is a party who controls the company's internal information and future prospects in detail compared to external parties. The hypothesis formed in this study is that solvency, company profit and loss, audit committee, and PAF reputation have a significant effect on audit delay. Based on the results of the meta-analysis test conducted, it can be concluded that all independent variables studied, namely solvency, company profit and loss, audit committee, and KAP reputation, significantly affect audit delay.
Co-Authors Agnes Natalia Akhmad Ardi Albert Leonardo Amelia Vernanda Anatapindika Fong Anathasya Angelia Zeta Junus Aprelia Tertadirja Ari Hadi Prasetyo Ari Hadi Prasetyo Athalia Elsha Pinontoan Azarya Eleazar Canita Liani Catherine Valencia Charen Carolin Cherryl Jasmine Chyntia Susanto Chyntia Susanto Cindy Limtaroli Cindy Melanie Cindy Vinella Cindy Vinella Cindy Vinella Clarissa Serena Elargo Cynthia Agatha Deandra Deandra Devina Christabel Dika Fuji Okta Enricky Firmansjah Erviana Roza Kusuma Feliscia Aurora Filbert Ferdinand Gavriel Faith Nangoy Gilbert Stevanus Hanif Hanif Helen Leonora Helen Leonora I Wayan Alvin Kertanegara Jason Wibisono Jason Wibisono Jennifer Angellina Wijaya Kane Gunawan Katherine Nastasya Herman Kezia Natalie H Lilianda Susilo Margaretha Elisabeth Maria Ellita Ovina Maria Ellita Ovina Maria Katharina Sare Maria Olivia Adelline Marisha Gabrila Sutanto Marisha Gabrila Sutanto Maya Rianti Maya Rianti Meidy Aurora Caesaria Meilinda Meilinda Meri Kristianti Michelle Lesmana Nathalie - Nathalie Nathalie Novita - Nunung Nuryani Patrick Prajnananda Ruci Prima Apriwenni Princessa Leif Chenkiani Rachella Chyntia Dewi Rinto Hamonangan Sri Handoko Sakti Sri Handoko Sakti Stefany Natasha Adrea Sugi Suhartono Sugi Suhartono Sukmawati Ema Syifa Alvernia Jasmin Ramadhani Tania Martina Chika Tania Monica Mardji Utia Himmawati Valentina Nusa Daton Vanessa Gabriella Venny - Vicky Effendy Winnica Maitri Yenny Christine Yessy Yuliana Yohanes Aldy Krisna Yovina Yovina Yustina Triyani