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All Journal Journal of Contemporary Information Technology, Management, and Accounting
Indah Kusumawati
PT. Bank Tabungan Negara (Persero), Tbk
Computer Science & IT Economics, Econometrics & Finance

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The Effect of Company Size, Solvency, and Public Accounting Firm Size on Audit Delay Indah Kusumawati
Journal of Contemporary Information Technology, Management, and Accounting Vol 3 No 1 (2022)
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7536139

Abstract

This study aims to examine and analyze the effect of company size, solvency, and public accounting firm size on audit delay in agricultural companies listed on the IDX from 2017-2019 as partially and simultaneously. This research uses quantitative research using the purposive sampling method. The analysis method in this research study used descriptive statistics, classic assumption tests, hypothesis testing which consisted of simple and multiple linear regression with a significance level of 5%. This research was conducted by selecting research data according to the sample criteria of 15 agricultural companies based on established criteria. The type of data used secondary data obtained from IDX and the company's official website. The results of this research show for the partial test such as company size and public accounting firm size does not affect audit delay, but for solvency affects the audit delay. The result simultaneously tests for company size, solvency, and public accounting firm size tests do not affect audit delay.
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