Jurnal ASET (Akuntansi Riset)
Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]

Audit Delay of Listed Companies On The IDX

Rani, Erma Hartika (Unknown)
Triani, Ni Nyoman Alit (Unknown)

Article Info

Publish Date
01 Jul 2021

Abstract

The purpose of this study is to examine the effect of company size, company age, profitability, leverage, and audit tenure on audit delay. The sample in this study is select with a purposive sampling method on the companies listed on the IDX in 2019, with a total sample of 581 companies. The method of analysis used multiple linear regressions. The result of this study indicates that company size and profitability negatively influenced audit delay. Meanwhile, the company age, leverage, and audit tenure did not affect audit delay.

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Journal Info
Jurnal ASET (Akuntansi Riset)
Website

Abbrev

aset

Publisher

Universitas Pendidikan Indonesia

Subject

Economics, Econometrics & Finance

Description

The aim of this Jurnal ASET (Akuntansi Riset) is to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. Jurnal ASET (Akuntansi Riset) an electronic journal, provides a forum for ...