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All Journal Jurnal Akuntansi & Auditing Indonesia EL-MUHASABA Jurnal Dinamika Akuntansi Journal of Accounting and Investment Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences DEDIKASI PKM Jurnal Abdi Panca Marga Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora
Akhmad Samsul Ulum
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Pekalongan Indonesia Jalan Sriwijaya No. 3 Pekalongan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

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The Influence of Company Internal and External Factors on Audit Delay (Empirical Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange 2016-2020) Susanto, Evelin Vincent; Ulum, Akhmad Samsul; Ardianingsih, Arum
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3160

Abstract

This study aims to examine the effect of the company's internal and external factors on audit delay. Internal factors include profitability, financial debt, audit effort, and the size of the board of commissioners, while external factors include audit opinion. The data used is the publication of the financial statements of companies listed on the Indonesia Stock Exchange (IDX) from manufacturing companies in the consumer goods industry sector from 2016 to 2020. The sampling technique used is purposive sampling and obtained 27 companies for 5 consecutive years, while the sampling technique used was purposive sampling. The analysis used is multiple linear regression analysis. Based on the results of this study, there are 2 variables that have a negative effect on audit delay, namely audit effort and the size of the board of commissioners. Meanwhile, audit opinion, profitability and financial debt have no effect on audit delay.
Co-Authors Ahmad Syaiful Affa Alisa, Inayah Risqi Amalia M.Si SE. Ilmiani Andi Kushermanto Anggraeni, Diah Ayu Anggrainy Putri Ayuningrum Arum Ardianingsih Catur Ragil Sutrisno Chalimah Dewi Yuniar Magetana Dewi, Kartika Sandra Dian Priatiningsih Dina Amalia Mahmudah Febriyanti, Erika Febryanti, Erika Kaujan, Kaujan Komala Ardiyani M. Maulidin Fachrur Meliza Meliza Mella Mardayanti Nur Utomo, Mohamad Rosa Arlina Nurulita Susanto, Evelin Vincent Syafnita M.Si SE. Syahran, Syahran Taruna, M. Sigit Zulaikha, .