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All Journal Journal of Economic Education Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Mantik Dinasti International Journal of Management Science Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Manajemen Ubhara Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Applied Finance and Business Studies East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Ilmiah Ekonomi dan Manajemen Atestasi : Jurnal Ilmiah Akuntansi
Sugeng Suroso
Universitas Bhayangkara Jakarta Raya
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Corporate Size, Performance and Governance can affect the Audit Delay? Sugeng Suroso
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4134

Abstract

The purpose of this research is to find the effect of firm size, financial performance, and good corporate governance on audit delay. The research was carried out using consumer goods industrial sector companies listed on the IDX from 2017 to 2019. The data used is secondary data and is obtained in the report of each company. The research method is carried out with a quantitative approach which is analyzed using multiple regression analysis. There are 52 companies in the consumer goods industry sector that are used as samples for a period of 3 years. The results of this study prove that; Firm size has a negative and insignificant effect; financial performance has a significant positive effect; and Good Corporate Governance have a negative and significant effect.
Co-Authors Ari Sulistyowati Beti Nurbaiti Deidra Aisyah Fitri Prananti Delila Rambe Ery Teguh Prasetyo Etty Wachyuni Febri Dwiyanti Indah Rizki Maulia Irma Setyawati marcho senda djisoko Ni Nyoman Sawitri Primadi Candra Susanto Sarinah Sihombing Sumarno Manrejo Tengku Riza Zarzani N Yulia Susanti