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All Journal International Journal Of Economics Social And Technology
Siti Luthfiah Ramadhani
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Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Auditor Opinion, Solvency, Company Size and Audit Tenure on Audit Delay Siti Luthfiah Ramadhani; Haliah, Haliah; Kusumawati, Andi
International Journal Of Economics Social And Technology (IJEST) Vol. 2 No. 4 (2023): Desember 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v2i4.341

Abstract

This study to test and analyze the effect of auditor opinion, solvency, company size, and audit tenure on audit delay. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This research use quantitative methods with multiple linear regression analysis tools. The method of determining the sample using purposive sampling with a total sample of 86 companies during 2017-2021. The results of this study indicate that auditor opinion and company size have a positive effect on audit delay, while solvency and audit tenure have no effect on audit delay.
Co-Authors Haliah, Haliah Kusumawati, Andi