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All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Ilmu keperawatan Budimas : Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kesehatan Tambusai JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Media Informatika Jurnal Manajerial Dan Kewirausahaan Transekonomika : Akuntansi, Bisnis dan Keuangan Paradoks : Jurnal Ilmu Ekonomi Journal of Sustainable Community Service Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Sultan Indonesia International Journal of Social Science and Community Service Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN) COVID-19 : Journal of Health, Medical Records and Pharmacy
Valentina Valentina, Valentina
Program Studi Ilmu Keperawatan, FK UGM, Yogyakarta
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Analysis of Factors against Audit Delay in Service Companies Listed on the IDX in 2017-2019 Jessica, Jessica; Valentina, Valentina; Hutahaean, Thomas Firdaus
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3175

Abstract

The research was conducted to determine the effect, analyze and gain an understanding of whether Auditor's Reputation, Company Size, Auditor's Opinion, Length of Assignment, and Auditor Changes partially or simultaneously affect Audit Delay in service companies listed on the IDX in 2017-2019. This study uses descriptive research with a qualitative approach to determine the factors that cause an event. Researchers used multiple linear regression analysis as a research method. In this study, there were a population of 413 companies and a sample of 246 service companies in 2017-2019. Auditor's Reputation, Company Size, and Auditor's Opinion have no influence and significant impact on Audit Delay in service companies listed on the IDX in 2017-2019. Meanwhile, the Length of Assignment, and Auditor Changes have no influence and insignificant effect on Audit Delay in service companies listed on the IDX in 2017-2019. From the research that has been done, it can be concluded that the coefficient of determination R-Squared (R2) is 0.237 or means 23.7% and the remaining 76.3% is not included in the variables.
Co-Authors Anargya, Raffy Amantha Andi Ritonga, Zulham Azhar, Anja Bravo, Christiandinata Tjandra Christy, Johana Clarissa, Tara Cosmas Samuel Daeli Desmawan, Deris Desni Yuniarni Dhamayani, Sri Ema Madyaningrum Erlindai, Erlindai Ginting, Sunardi Hulu, Mery Windhy Kristina HUTAHAEAN, THOMAS FIRDAUS Hutauruk, Puput Melati Jessalonica, Chennan Jessica Jessica Kirana, Rahma Sasi LIA AMALIA Lubis, Siti Permata Sari M. Syukri Mariyono Sedyo Winarso, Mariyono Sedyo Nainggolan, Ade Sherevina Nur Hidayah Ritonga , Zuham Andi Ritonga, Zulham Andi Rodhiah, Rodhiah Sabela Hasibuan, Ali Salsabila, Adinda Kanza Siddik Karo-Karo Simanjuntak, Esraida Simanjuntak, Marta Sitorus, Mei Sryendang Theresia Hutasoit