Article Per Year (5 Year)
p-Index From 2021 - 2026
1.168
P-Index
This Author published in this journals
All Journal Jurnal Penelitian dan Evaluasi Pendidikan Autotech: Jurnal Pendidikan Teknik Otomotif Universitas Muhammadiyah Purworejo JTEV (Jurnal Teknik Elektro dan Vokasional Jurnal Ilmiah MTG PROSIDING SEMINAR NASIONAL CENDEKIAWAN KOMPUTIKA - Jurnal Sistem Komputer JSI (Jurnal sistem Informasi) Universitas Suryadarma EPIC : Journal of Electrical Power, Instrumentation and Control Cakrawala Pedagogik Jurnal Kesehatan Karya Husada Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri EINSTEIN (E-JOURNAL) Jurnal Migasian IIJSE Ekonomi Keuangan Syariah dan Akuntansi Pajak ISLAMITSCH FAMILIERECHT JOURNAL International Journal of Law and Society Merkurius: Jurnal Riset Sistem Informasi dan Teknik Informatika
Sugeng Sugeng
Unknown Affiliation
Religion Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
The Effect of Audit Fee, Audit Opinion, and KAP Size on Audit Delay Syawalica Fifah Nurcahya; Sugeng Sugeng
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6456

Abstract

Financial statements are the company's primary means of communication with stakeholders. External audits ensure the fairness of financial statements in accordance with accounting standards. However, delays in submitting financial statements (audit delay) are still a phenomenon in Indonesia, especially in the financial sector. This study aims to determine the effect of audit fees, audit opinions, and KAP size on audit delays in financial sector companies listed on the Indonesia Stock Exchange in 2019 - 2023. The data used in this study are secondary data obtained from financial statements and annual reports of financial sector companies listed on the Indonesia Stock Exchange in 2019 - 2023. The sampling technique in this study is the purposive sampling method according to predetermined criteria with a population of 104 companies during 2019 - 2023, and obtaining a final sample of 193. The analysis method used is multiple linear regression to test the relationship between independent variables, namely audit fees, audit opinions, and KAP size, to the dependent variable, namely audit delay, using the Statistical program for Social Science (SPSS) version 24. The results of the study indicate that audit fees have a significant negative effect on audit delay. High audit fees allow auditors to provide sufficient resources to complete the audit process on time. Audit opinions also have a negative effect on audit delay. Companies that receive an unqualified opinion tend to complete audit reports faster than companies that receive other opinions. KAP size has a negative effect on audit delay, where Big Four KAPs complete audits faster than non-Big Four KAPs.
Co-Authors Aci Primartadi Agus Sarwo Prayogi Alwan Sobari Ananta Ananta Anugra Perdana Cindy Noveria Hayrona Dimas Saputra Eka Putri Nur Kumal ELFINA ELFINA Eniman Yunus Syamsuddin Erniwati Halawa heru Sriyana Ibrahim Ibrahim Intan Juita Istiqomah pancawati p Lina Sinaulan, Ramlani Lydia Anggraini M. Noor Nugroho Maria H Bakri Nazua Alkhaf nining ariati Piki Ardiansyah Puji Astuti R. Hengki Rahmanto Rahma Febri Ayu Saputra, Rahmat Setyo Supratno Syawalica Fifah Nurcahya Taufiqur Rokhman Yanfitri Yanfitri