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Journal : solusi

AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Widhiastuti, Ni Luh Putu
Solusi Vol. 20 No. 3 (2022): July
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v20i3.5293

Abstract

This study aims to determine the effect of audit committee competence, number of audit committee members, audit committee meetings, audit committee independence and audit opinion on audit delay in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were 165 manufacturing companies listed consecutively on the Indonesia Stock Exchange. The sampling method used in this study was purposive sampling, with a research of   300 companies during the period 2018-2020. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the competence of the audit committee has a positive effect on audit delay. The number of audit committee members and audit opinion has a negative effect on audit delay. Meanwhile, audit committee meetings and audit committee independence have no effect on audit delay. Further research can develop this research by using other variables that in theory have an influence on audit delay, such as audit tenure.
Co-Authors Adytia, Chintia Jani Apri Ani, Ni Kadek Irdian Arista Pradnyani, I Gusti Agung Febrinata, Putu Adella I Dewa Gede Dharma Suputra I Gede Ngurah Sunatha I Gusti Agung Arista Pradnyani I Gusti Agung Arista Pradnyani I Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Gusti Ayu Nyoman Budiasih I Gusti Ngurah Agung Bagus Sanjaya I Putu Mega Saputra Kadek Indah Kusuma Dewi Kadek Indah Kusuma Dewi, Kadek Indah Kusuma Kadek Juli Artha Komang Sri Nidya Narastuti Kusuma Dewi, Kadek Indah Lestari, Ni Kadek Mita Made Yenni Latrini Mariyatni, Ni Putu Sri Ni Kadek Ari Ayunitha Ni Kadek Elis Pitriani Ni Kadek Irdian Apri Ani Ni Kadek Mita Lestari Ni Kadek Nanda Claudia Winayanti Ni Kadek Nanda Claudia Winyanti Ni Kadek Norma Brahandayani Ni Komang Yunika Ni Luh Gde Novitasari Ni Luh Gde Novitasari Ni Luh Gde Novitasari Ni Luh Gde Novitasari, Ni Luh Gde Ni Luh Gede Novitasari Ni Luh Putu Sandrya Dewi Ni Made Arik Julianti Ni Made Mia Dwilestari Ni Made Rai Juniariani Ni Putu Audi Marcia Jivanka Ni Putu Diah Erawati Ni Putu Mia Pradnyawati Ni Putu Rina Apriyandini Ni Putu Sinta Dewi Yanti Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Wulan Regina Utami Ni Wayan Mita Purnama Sari Ni Wayan Sintya Jayanti Novitasari , Ni Luh Gde Permatasari, Sri Ayu Pradnyawati, Sagung Oka Putra, I Putu Mega Juli Semara Putu Diah Kumalasari Rai Dwi Andayani W Ratna Wardani Sagung Oka Pradnyawati Saputra, I Putu Mega Srimeliani, Ni Luh Wahyu Diatmika, I Ketut Mudana Widiastuti, Ni Putu