Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Politala
Siti Lutfiani
Universitas Stikubank Semarang
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK (KAP), DAN OPINI AUDITOR TERHADAP AUDIT DELAY Siti Lutfiani; Arief Himmawan Dwi Nugroho
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i1.187

Abstract

This study aims to examine and analyze the significance of the variables that influence audit delay in LQ-45 stock companies listed on the Indonesia Stock Exchange.  This study used scientific methods, the population in this study were 52 LQ-45 stock companies listed on the IDX.  The year range used in this study is 3 years, namely 2020-2022.  The sampling technique was purposive sampling and a sample of 25 companies was obtained.  The study used descriptive statistical tests, convergent validity tests, discriminant validity tests, composite reliability tests, Crobsh's Alpha tests, R-Square tests, Fit Model Results, Multicollinearity tests, Multiple linear regression analysis tests, and hypothesis testing with SMART PLS-4 as a processing application.  research data.  The results showed that the variable profitability and firm size had a significant positive effect.  While the Solvency and Auditor Opinion has no significant negative effect, the size of the Public Accounting Firm (KAP) has a significant negative effect.  The ability of the variable profitability, solvency, company size, size of the public accounting firm (KAP) and auditor opinion, in explaining audit delay of 12% is indicated by the adjusted R square of 0.120 while the remaining 88% is explained by other variables outside this research model.
Co-Authors Arief Himmawan Dwi Nugroho