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Muhammad Bayu Indra Permana
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Computer Science & IT Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH REPUTASI KAP, OPINI AUDIT, DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Pertambangan Sub Sektor Batu Bara Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Muhammad Bayu Indra Permana; Andri Syahputra
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

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Abstract

This research aims to test and obtain empirical evidence regarding the influence of KAP Reputation, Audit Opinion and Financial Distress on Audit Delay with the object of coal sub-sector mining companies listed on the BEI in 2019-2023. This type of research uses quantitative, sampling techniques using purposive sampling techniques. The population used in this research was 26 companies with a selected sample of 21 companies with a total sample of 105 data. The analysis technique used in this research is multiple linear regression, assisted by using the E-views version 10 application. The research results are simultaneously Fcount > Ftable (6.535588 > 2.69), with a significant value of 0.000439 < 0.05, which means that KAP reputation, audit opinion and financial distress together influence audit delay. The partial research results show a t-count value of 3.402240 > t-table value of 1.98373, so it can be said that KAP reputation has an influence on audit delay. The partial research results show that the t-count value is 1.581269 < t-table value 1.98373, so it can be said that audit opinion has no effect on audit delay. The partial research results show that the calculated t value is 0.945913 <1.98373 t table value so it can be said that financial distress has no effect on audit delay.
Co-Authors Andri Syahputra