Sisi Susanti
Sekolah Tinggi Ilmu Ekonomi KBP

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PENGARUH OPINI AUDIT, UKURAN PERUSAHAAN DAN PPROFITABILITAS TERHADAP AUDIT DELAY PADA SEKTOR INDUSTRI DASAR DAN KIMIA Dewi Zulvia; Sisi Susanti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.104

Abstract

Audit delay is the number of days required b the auditor to complete the audit work, which is measured from the closing date of the financial year to the date of issuance of the audited financial statements. In the basic and chemical industry sector in idx 2016-2020. Based on porousive sampling, the number of basic and chemical industrial companies used in this study were 9 copanies. hypothesisi testing using panel date regression using the eviews 8.0 program. The results of this study indicate that audit opinion has a positive and significant effect on audit delay, firm size has no effect on audit delay and profitability has no effect on audit delay