Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JFAS: Journal of Finance and Accounting Studies
Yuliana Afifah
Program Studi Akuntansi, Universitas Hasyim Asy'ari Tebuireng
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Faktor-Faktor Yang Mempengaruhi Audit Delay (Study pada Perusahaan Food and Beverages di Bursa Efek Indonesia 2018-2020) Yuliana Afifah
JFAS : Journal of Finance and Accounting Studies Vol. 4 No. 1 (2022): Februari
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v4i1.387

Abstract

Public companies are required to publish financial statements in time that has been set by the OJK which is lees than 120 days.  The delay of the company in the publish financial statements to give effect to the good name of the company and the trust investor that can make declining investor confidence to the company. One of the companies that experienced a delay in the publishing of financial statements Food and Beverages Companies on the IDX in 2018-2020. Purpose of the study is determine of the factors that effect audit delay. Data analysis in this study used the logistic regression method.  The results of this study indicate that company size has no effect on audit delay in food and beverages companies on the IDX 2018-2020, leverage does not affect audit delay on food and beverages companies on the IDX 2018-2020, KAP size does not affect audit delay on food companies.  and beverages on the IDX 2018-2020, and the auditor's opinion has an effect on audit delay in food and beverages companies on the IDX 2018-2020.  Keywords: Firm Size; Leverage; KAP Size; Auditor Opinion; Audit Delay
Co-Authors