Experimental Student Experiences
Vol. 2 No. 1 (2023): Maret

The Influence of Company Internal and External Factors on Audit Delay (Study on Bei-Registered Manufacturing Companies 2019-2021)

Eni Indriani (Unknown)
Nungki Kartikasari (Unknown)



Article Info

Publish Date
02 Mar 2023

Abstract

This study aims to analyze the effect of profitability, complexity of operation, audit tenure and accounting firm public size on audit delay in manufacturing companies listed on the IDX in 2019-2021. The analytical method used in this study is Multiple Linear Regression Analysis. The results of research on the effect of profitability, operational complexity, audit tenure, and KAP size on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period, concluded: profitability has a negative effect on audit delay, complexity of operation does not have influence on audit delay, audit tenure has no effect on audit delay, and accounting firm public size has a negative effect on audit delay.

Copyrights © 2023






Journal Info

Abbrev

ESE

Publisher

Subject

Arts Humanities Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Description

This journal is dedicated to exploring and disseminating the results of various creative and innovative thoughts from the final assignments of students, lecturers and research practitioners around the world based on scientific research and thought processes in the fields of Economics, Management, ...