Jurnal Ekonomi Bisnis dan Akuntansi
Vol. 2 No. 2 (2022): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)

ANALISA FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN PERIODE 2017-2021

Febriati, Heny (Unknown)
Fadhila, Zati Rizka (Unknown)

Article Info

Publish Date
27 Jul 2022

Abstract

This study aims to analyze the effect of profitability, leverage and audit committee on audit delay. This research was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample in this study was obtained by using a purposive sampling method, namely the sampling technique based on certain criteria. The results of this study conclude that (1) profitability has a negative effect on audit delay, (2) leverage has a positive effect on audit delay, while (3) audit committee has a negative effect on audit delay.

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Journal Info
Jurnal Ekonomi Bisnis dan Akuntansi
Website

Abbrev

jebaku

Publisher

Politeknik Pratama Purwokerto

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi Bisnis dan Akuntansi berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi Bisnis dan Akuntansi. pengaturan dan lintas tingkat. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang ...