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All Journal Jurnal Akuntansi & Auditing Indonesia JEJAK Akmenika : Jurnal Akuntansi dan Manajemen Journal of Economics, Business, & Accountancy Ventura Journal of Accounting and Investment AKUNTANSI DEWANTARA JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Dharma Bakti Jurnal Penelitian Kesejahteraan Sosial MANAJEMEN DEWANTARA Jurnal Pemberdayaan Masyarakat Proceeding of National Conference on Accounting & Finance Jurnal Berdaya Mandiri JBMR: Journal of Business and Management Review AKMENIKA UPY Business and Management Journal Bisma : Business and Management Journal COUNT: Journal of Accounting, Business and Management Journal of Business and Information System
Tri Siwi Nugrahani
Universitas PGRI Yogyakarta
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Journal : COUNT: Journal of Accounting, Business and Management

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ANALYSIS OF DIFFERENCES IN AUDIT DELAY BETWEEN FINANCIAL COMPANIES AND NON-FINANCIAL COMPANIES Al Ma'arif, Abd. Army; Nugrahani, Tri Siwi; Pronosokodewo, Baniady Gennody
Count : Journal of Accounting, Business and Management Vol. 1 No. 4 (2024): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.374

Abstract

The purpose of this study is to determine the differences between financial and non-financial companies in terms of total current assets and audit delay. Current assets are types of assets that are estimated to be converted into cash within less than 1 year after the preparation of the financial statements. While audit delay is a period of time measured from the closing of the financial year to the issuance of the audit report. This study involved financial and non-financial companies listed on the IDX and included in the Kompas100 index consecutively during 2021–2022. The data analysis technique used in this study is the difference test with the Kruskal Wallis test. The results of the study indicate that there are differences between financial and non-financial companies in terms of current assets and audit delay.
Co-Authors Al Ma'arif, Abd. Army Annisa Rachmawati Azizah Aizatun Nurhafizah Baniady Gennody Pronosokodewo Catur Endang Setyaningrum Devi Styarini Eko Wahyunanto Prihono Evi Grediani Faizal Ardiyanto Firdaus, Taslim Grediani, Evi Hadri Kusuma Hari Purnama, Hari Herman Budi Susetyo Imanda Firmantyas Putri Imanda Firmantyas Putri Pertiwi Inayat Hanum Indriati Ismiyati Nur Rohmah Johan Arifin Junaidi Junaidi Khoirinida Isnaini Atiqoh Lestari, Tias Budi Lisa Susanti, Lisa M. Sulkhanul Umam Muhammad Iqbal Birsyada Ningrum, Natalia Ratna Nurhayati Nurhayati Nustini, Yuni Pronosokodewo, Baniady Gennody Purwanti, Yuni Ratna Purnama Sari Rifqi Muhammad Rosalia Indriyati S Saptatiningsih, Rosalia Indriyati Selly Rahmawati Setia Wardani Sri Rejeki Suharni Suharni Suryono Suryono Teguh Erawati Wibawa, Wibawa Yora Tri Tunggal Dewi