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All Journal Jurnal Ilmiah Raflesia Akuntansi
Hani Frimmantuti
UPN Veteran Jakarta
Economics, Econometrics & Finance

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PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, AUDITOR SWITCHING DAN PANDEMI COVID-19 TERHADAP AUDIT DELAY Hani Frimmantuti; Wisnu Julianto
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 2 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i2.139

Abstract

This study is a quantitative study that aims to examine the effect of firm size, financial distress, auditor switching and the COVID-19 pandemic on audit delay. This study uses data from the financial statements of food and beverages companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sample of this study amounted to 22 food and beverages companies listed on the Indonesia Stock Exchange during 2018-2020. The analytical technique used is multiple linear regression analysis using the SPSS version 24 application program. The results of this study indicate that 1) company size has a negative and significant effect on audit delay; 2) financial distress has no effect on audit delay; 3) auditor switching has no effect on audit delay; 4) the COVID-19 pandemic has no effect on audit delay and there is no difference in audit delay before the COVID-19 pandemic and after the COVID-19 pandemic.
Co-Authors Wisnu Julianto