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All Journal JURNAL MUTIARA AKUNTANSI
Irfan Irfan
Pascasarjana Universitas Muhammadiyah Sumatera Utara, Indonesia
Economics, Econometrics & Finance

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DETEMINAN AUDIT DELAY PADA PERUSAHAAN GO PUBLIC SEKTOR MANUFAKTUR TERDAFTAR DI BEI Irfan Irfan; Maya Sari; Aulia Rahman Harahap
JURNAL MUTIARA AKUNTANSI Vol 5 No 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

This research to identify the effect of audit committee size and profitability on audit delay. The population in this research all of manufacturing sector companies listed on the IDX during the 2013-2017 period. The sample of this research was selected using the purposive sampling method. Data in this study were analyzed using logistic regression analysis using SPSS. The results of this study indicate that the size of the audit committee and PROFITABILITAS both partially and simultaneously affect audit delay
Co-Authors Aulia Rahman Harahap Maya Sari