Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Harianto Harianto
Fakultas Bisnis Universitas Universal, Indonesia
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Analisis Determinan Audit Delay Perusahaan Property dan Real Estate Harianto Harianto; Agung Joni Saputra
E-Jurnal Akuntansi Vol 32 No 2 (2022)
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 | DOI: 10.24843/EJA.2022.v32.i02.p10

Abstract

One of the things that are mandatory for public companies is the obligation to report an annual audit report. The purpose of this study was to examine the effect of operating complexity, firm size, solvency, audit switching and profitability on Audit Delay. The companies studied came from the property and real estate sectors listed on the Indonesia Stock Exchange in 2018-2020 with a total sample of 52 companies. The analysis technique used is multiple linear regression. The results showed that firm size had no effect on Audit Delay, profitability had no effect on Audit Delay, solvency had no effect on Audit Delay, operating complexity had no effect on Audit Delay, audit switching had no effect on Audit Delay. Keywords: Company Size; Operational Complexity; Profitability; Audit Switching; Leverage; Audit Delay.
Co-Authors Agung Joni Saputra