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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ekonomi dan Bisnis Jagaditha Juara: Jurnal Riset Akuntansi RJABM (Research Journal of Accounting and Business Management) Accounting Profession Journal (APAJI) Jurnal Akuntansi : Transparansi dan Akuntabilitas Advances in Global Economics and Business Journal International Journal of Accounting & Finance in Asia Pasific Jurnal Inovasi Akuntansi Hikamatzu Journal of Multidisciplinary Research SENEMA JIS Siwirabuda (Jurnal Ilmiah Sains Sosial, Kewirausahaan dan Kebudayaan) Jurnal Informatics Nivedita
Kadek Apriada, Kadek
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Journal : Accounting Profession Journal (APAJI)

 1 
ANALISIS DAMPAK INTERNAL YANG MEMPENGARUHI AUDIT DELAY I Dewa Made Endiana; I Kadek Apriada
Accounting Profession Journal (APAJI) Vol. 2 No. 2 (2020): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v2i2.15

Abstract

Audit delay is the time span required by the auditor to complete the audit task on the financial statements which can be calculated from the closing date of the company's books, 31 December to the date of issuance of the audit report. This study aims to determine the effect of profitability, solvency, activity and company age on audit delay. The research sample was 39 property and real estate companies. The results showed that profitability and activity had a negative effect on audit delay, solvency had no effect on audit delay, while company age had a positive effect on audit delay
Co-Authors AA Sudharmawan, AA Ernawatiningsih, Ni Putu Lisa Hardianti, Putu Novia Hapsari Hartini, Made Laksmi Sena I Dewa Made Endiana I Gede Cahyadi Putra I Gusti Ayu Intan Saputra Rini I Kadek Bagiana I Made Sadha Suardikha I Made Sudiartana I Made Sudiartana, I Made I Nyoman Fajar Ananta Putra Ichlasul Dede Dharmawan M. Rudi Irwansyah Made Laksmi Sena Hartini Ngurah, Ida Bagus Ni Putu Lisa Ernawatiningsih Putu Kepramareni Putu Riska Wulandari Wulandari, Putu Riska Zeta, I Gede Putu Tangkas