Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Ni Wayan Anindyanari Candranita Pinatih
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PERUSAHAAN DI BURSA EFEK INDONESIA Ni Wayan Anindyanari Candranita Pinatih; I Made Sukartha
E-Jurnal Akuntansi Vol 19 No 3 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to get empirical evidence of the company size, debt-equity ratio, profitability, subsidiaries,, the size of public accounting firm, audit fee, industry type, and auditor switching in audit delay. This research was conducted on all companies that were late to publish their annual financial report to the exchange in the period 2011-2015. The number of sampels taken are 75 companies with a purposive samping technique. The analysis technique used is multiple linear regression analysis. The result of this study show that , the size of public accounting firm and auditor switching have positive effect on audit delay, while  size of the company, debt-equity ratio, profitability, subsidiaries, audit fees, and industry types have no effect on audit delay.
Co-Authors I Made Sukartha