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All Journal Coopetition : Jurnal Ilmiah Manajemen
Alif Muhtadi Ihsan
Universitas Koperasi Indonesia
Economics, Econometrics & Finance Education Social Sciences Other

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Ukuran Kantor Akuntan Publik Dan Opini Audit : Audit Report Lag Eka Setiajatnika; Trida Gunadi; Alif Muhtadi Ihsan
Coopetition : Jurnal Ilmiah Manajemen Vol. 13 No. 3 (2022): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v13i3.2681

Abstract

This study aims (1) to determine the effect of the size of a public accounting firm (KAP) on audit report lag, (2) to determine the effect of audit opinion on audit report lag and (3) to determine the effect of the size of a public accounting firm (KAP) and audit opinion on audit report lag. Research respondents are members of KAP Ernst & Young, KAP Deloitte, KAP Made Sudarma, Thomas & Dewi totaling 35 respondents. Based on the results of the study that (1) The size of the Public Accounting Firm (KAP) has a positive and significant influence on the Audit Report Lag, (2) That the Audit Opinion has a positive and significant influence on the Audit Report Lag and (3) That the Size of the Public Accounting Firm (KAP) and Audit Opinion have a positive and significant influence on the Audit Report Lag.
Co-Authors Eka Setiajatnika Trida Gunadi