Jurnal Ilmiah Wahana Pendidikan
Vol 9 No 10 (2023): Jurnal Ilmiah Wahana Pendidikan

Pengaruh Kompleksitas Operasi Solvabilitas dan Auditor Switching Terhadap Audit Delay Perusahaan Pertambangan

Yonia Bangnga Pasande (Unknown)
Rina Hartanti (Unknown)

Article Info

Publish Date
30 May 2023

Abstract

The purpose of this research is to analyze the effect of Operational Complexity, Solvability, and Auditor Switching on Audit Delay. The data used is secondary data obtained from the Indonesia Stock Exchange. The research population is Mining Sector Companies during 2017-2021. The sampling technique uses a purposive sampling approach with a total of 125 samples. This study uses the Multiple Linear Regression model. The results of hypothesis testing conducted in this study indicate that Operational Complexity and Solvability has a positive effect on Audit delay,, Auditor Switching has a negative effect on Audit delay.

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Journal Info
Jurnal Ilmiah Wahana Pendidikan
Website

Abbrev

JIWP

Publisher

Universitas Bumi Hijrah Tidore

Subject

Religion Education Social Sciences Other

Description

Jurnal Ilmiah Wahana Pendidikan (JIWP) Diterbitkan sebagai upaya untuk mempublikasikan hasil-hasil penelitian dan temuan di bidang pendidikan . Jurnal ini terbit 4 bulanan, yaitu bulan April, Agustus dan Desember. *Ruang Lingkup* Memuat hal kajian, analisis, dan penelitian tentang perancangan, ...