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Journal : Postgraduate Management Journal

PENGARUH UKURAN PEMERINTAH, UMUR PEMERINTAH DAN OPINI AUDIT TERHADAP AUDIT DELAY Satiman, Satiman; Ramdani, Edon; Suparmin, Suparmin
Postgraduate Management Journal Vol. 4 No. 1 (2024): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v4i1.809

Abstract

This study aims to analyze the effect of government size, government age, and audit opinion on audit delay. Data is downloaded through the official websites of BPK and DJPK. The population in this study are all provincial government entities in Indonesia for the period 2018 – 2022, totaling 34 provinces. In order to obtain a sample of 170 data. Sampling in this study used a purposive sampling technique. Namely sampling technique based on predetermined criteria. This type of research is descriptive with a quantitative approach. The analytical method used in this study is multiple linear regression analysis with the help of the eviews 9 program. The results of this study conclude that government size and government age have an effect on audit delay. Meanwhile, audit opinion has no effect on audit delay. And simultaneously government size, government age and audit opinion affect audit delay
Co-Authors Abdillah, Muhammad Mukhlis Abdur Rahim, Abdur Abiyyuzaki Syukran Adiyono Ahmad Fadhil Imran Andri Pitoyo Anita, Fenny Anmawar, Jasinta Nurvielya Anna Apriana Hidayanti Antasya, Faridah Anwar Anwar Ari Setiawan Azmi, Zul Baiq Rika Ayu Febrilia Budiman Budiman Darussalam, Muhammad Illyas Darwis, Nurizah Binti Mohamed Dewi Kusumaningsih Dina Fitria, Dina Dipokusumo, Bambang Eka Setiawati Erwin Akib Farah Ainun Jamil Farid Mudlofar Farida Nugrahani Fatyimah, Wiwit Nur Fauzan Ma’aruf Giyoto Heru Sriyono Hirwan Hamidi Hylda Khairah Putri, Hylda Khairah I Gusti Bagus Wiksuana Irmawan, Fadly Khalida, Rizqiana Kuswahyuningsih, Kuswahyuningsih Lanang, I Gusti Larasati, Denisa Chotijah Laxmi, Laxmi Mega Fatimah Rosana Muhlis Fajar Wicaksana Nahdah, Athaya Nisrina Naimah, Myatun Nuansa Bayu Segara Nugroho, Agung Nugroho, Heryanto Nurcholish Arifin Handoyono, Nurcholish Arifin Nuryanto Nuryanto Nuryanto Nuryanto Nyoman Ari Sugiharta Pardyatmoko Pradona, Rendika Azis Prastiwi, Ernisa Pratama, Kukuh Wahyudin Prayoga, Alfandi Aditya Puji Hastuti Purnamawati Purnamawati Rahmayati, Baiq Ramdani, Edon Restu Dwi Saputri, Finas Ridho, Fakhru Rifani Nur Sindy Setiawan Romi Susanti, Romi Salim, Ridwan Santi Amelia Sari, Santi Amelia Santika, Desintia Mutiara Saputri, Andari Satiman, Satiman Septiari, Wahyu Dini Shilman, Muhammad Idham Shilmana, M. Idham Sigit Purnomo Siti Nurhayati Sri Muryati Sri Suciatun Sri Warastuti, Sri Sri Widiyati, Sri Subur, Hikmayani Suhady, Suhady Surrayya, Isma Dwi Susilawati, Susilawati Sutinah, Etin Suyadi Suyadi Syafriani Syafriani, Syafriani Syamsiar, Syamsiar Takbir Rianto Tanaya, Parta Tarman A. Arif Tarno, Slamet Teguh Widiyanto, Teguh Titik Sudiatmi Usman Abu Bakar, Usman Abu Warsono Warsono widya astuti Widyatmoko, Ardi Wisnu Putri Febriani Wiyono wiyono Yulianto Yulianto zafira, Rufaidah