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A A Gede Wiryakriyana
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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PENGARUH UKURAN PERUSAHAAN, LEVERAGE, AUDITOR SWITCHING, DAN SISTEM PENGENDALIAN INTERNAL PADA AUDIT DELAY A A Gede Wiryakriyana; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 19 No 1 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aimed to analyze the factors that affect audit delay on manufacturing companies listed in Indonesia Stock Exchange year period 2013-2015. Factors tested in this study is the size of the company, leverage, switching auditors, and internal control systems as independent variables. The sampling technique used in this research is purposive sampling with total sample of 76 companies. Analysis of data using multiple linear regression. The results showed that company size has no effect on audit delay, leverage positive effect on audit delay, auditor switching negative effect on audit delay, and internal control system and has no effect on audit delay.
Co-Authors N.L.S. Widhiyani