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Luki Retno Puri Rahayu
Universitas PGRI Madiun
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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“DETERMINANTS OF AUDIT DELAY IN INDONESIA COMPANIES: EMPIRICAL EVIDENCE” Luki Retno Puri Rahayu
INVENTORY: JURNAL AKUNTANSI Vol 1, No 1 (2017)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (819.39 KB) | DOI: 10.25273/inventory.v1i1.5010

Abstract

AbstractThe purpose of this research is to examine the impact of firm size, DER, auditor opinion, anda public accounting firm sizetoward audit delay in sanctions-hit Indonesia Stock Exchange in 2013.The population of the study is a company that sanctioned the Indonesia Stock Exchange in 2013 and listed on the Indonesian Stock Exchange in the period 2012-2015.These samples wereselected by using Purposive sampling method with the total sample of 16 companies. The data analysis uses multiple regressions. The results showed that the firm size, DER, auditor opinion, and a public accounting firm sizenot affect audit delay. Partial testing, showing the firm size, DER, auditor opinion, and a public accounting firm sizenot affect audit delay.Keywords: audit delay, firm size, DER, auditor opinion, and a public accounting firm size. 
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