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All Journal Jurnal Ekonomi dan Bisnis Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JURNAL PENDIDIKAN TAMBUSAI Al-Kharaj: Journal of Islamic Economic and Business Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Soso-Q : Jurnal Manajemen Jurnal Bina Bangsa Ekonomika Media Bina Ilmiah Kupna Akuntansi: Kumpulan Artikel Akuntansi
Sitanala, Theresia Febiengry
Fakultas Ekonomi, Universitas Pattimura Ambon
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Analysis of Determinants of Audit Delay in Trade, Service and Investment Companies in the Covid-19 Pandemic (Empire Study on the Indonesia Stock Exchange) Linda Grace Loupatty; Theresia Febiengry Sitanala; Alfrin Ernest Marthen Usmany
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5360

Abstract

The purpose of this study is to empirically prove the factors that influence the occur-rence of audit delays for companies in the trade, services and investment sectors during the COVID-19 pandemic. The research was conducted at the Indonesia Stock Exchange, where the dependent variables are Return on Assets (ROA), Debt to Total Asset Ratio (DAR), company size and KAP reputation. And the independent variable is audit delay. This research is qualitative research using secondary data in the form of an annual report in 2020. The da-ta analysis method uses multiple regression. And the research results show that Return On Assets (ROA) has a significant effect on audit delay. Meanwhile, Debt to Total Asset Ratio (DAR), Firm Size and KAP Reputation have no significant effect on audit delay.
Co-Authors Amelia Josefien Viotty Radianto Batkunde, Adonia Anita DEWI NIDIA SOEPRIADI Franco Benony Limba Janet Wilsye Litualy Limba, Franco Benony LINDA GRACE LOUPATTY Litualy, Janet Wilsye Muhammad Fadila Laitupa Senda Yunita Leatemia Shella Gilby Sapulette Tehuayo, Dirk Berly Tehupuring, Ronald Thimotina Killay USMANY, ALFRIN ERNEST MARTHEN Usmany, Alfrin Ernest Marthin