Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Siber Journal of Advanced Multidisciplinary
Fitri
Student at the Faculty of Economics, Universitas Terbuka
Humanities Economics, Econometrics & Finance Engineering Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology

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

Found 1 Documents
Search

 1 
Factors Affecting Audit Delay In Manufacturing Companies Listed on the Indonesia Stock Exchange Fitri; Muji Gunarto
Siber Journal of Advanced Multidisciplinary Vol. 1 No. 3 (2023): (SJAM) Siber Journal of Advanced Multidisciplinary (October - December 2023)
Publisher : Siber Nusantara Research & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sjam.v1i3.61

Abstract

This research aims to demonstrate and validate the connections between profitability (X1), solvency (X2), auditor's reputation (X3), audit committee (X4), audit opinions (X5), and company size (X6) in relation to audit delay (Y1). Audit delay is gauged by the duration from the completion of the audit following the fiscal year's end to the issuance of an independent auditor's report. The study focuses on companies listed on the Indonesian Stock Exchange between 2014 and 2018, applying specific selection criteria. Following tests and analysis, the author concludes that profitability, solvency, company size, audit committee, auditor's reputation, and audit opinion collectively impact audit delay.
Co-Authors Muji Gunarto