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Yusuf, Avondio
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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY (STUDI EMPRIS PADA PERUSAHAAN YANG TERDAFTAR DI LQ-45 BURSA EFEK INDONESIA TAHUN 2016-2019) Yusuf, Avondio
Jurnal Ilmiah Mahasiswa FEB Vol. 9 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to examine the factors that influence audit delay: they are firm size, profitability, solvability, audit firm size and auditor change. The object of this research is public company that listed in LQ 45 Indonesia Stock Exchange from 2016 to 2019. Using purposive sampling method, 124 data are collected. This research uses some data analysis techniques; those are descriptive statistics, normality test, autocorrelation test, multicollinearity test, heteroscedastisity test, multiple linear regression model test, and hypothesis test using SPSS for Windows. Result of the examination shows that firm size do not affect audit delay. Solvability and auditor change positively and significantly affects audit delay. Profitability and audit firm size negatively and significantly affects audit delay. Keywords: firm size, profitability, solvability, audit firm size and auditor change, audit delay.
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