Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Arieta Nura Aisha
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
DETERMINAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017-2019 Arieta Nura Aisha; Anis Chariri
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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

Abstract

This research aims to analyze the determinants of audit delay in manufacturing companies in Indonesia. The variables used in the test are audit mission complexity, audit opinion, KAP reputation, company size, financial debt, and profitability as independent variables, and audit delay as dependent variable.The population in this research are manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 2017-2019. Sampling based on purposive sampling method that follows certain criteria(s). The sample used in this study were 297 companies. Multiple linear regression analysis is an analytical method used in research.The results showed that the KAP reputation, company size, and profitability have a negative significant effect on audit delay. Financial debt has a positive significant effect on audit delay. Meanwhile, audit mission complexity and audit opinion have a negative but not significant effect on audit delay
Co-Authors Anis Chariri