Siber Journal of Advanced Multidisciplinary
Vol. 1 No. 3 (2023): (SJAM) Siber Journal of Advanced Multidisciplinary (October - December 2023)

Factors Affecting Audit Delay In Manufacturing Companies Listed on the Indonesia Stock Exchange

Fitri (Unknown)
Gunarto, Muji (Unknown)

Article Info

Publish Date
06 Dec 2023

Abstract

This research aims to demonstrate and validate the connections between profitability (X1), solvency (X2), auditor's reputation (X3), audit committee (X4), audit opinions (X5), and company size (X6) in relation to audit delay (Y1). Audit delay is gauged by the duration from the completion of the audit following the fiscal year's end to the issuance of an independent auditor's report. The study focuses on companies listed on the Indonesian Stock Exchange between 2014 and 2018, applying specific selection criteria. Following tests and analysis, the author concludes that profitability, solvency, company size, audit committee, auditor's reputation, and audit opinion collectively impact audit delay.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Siber Journal of Advanced Multidisciplinary
Website

Abbrev

SJAM

Publisher

Siber Nusantara Publisher

Subject

Humanities Economics, Econometrics & Finance Engineering Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology

Description

Siber Journal of Advanced Multidisciplinary (SJAM) is a journal devoted to the publication of scientific articles published by Siber Nusantara Research and under the umbrella of the Yayasan Sinergi Inovasi Bersama (SIBER) and published 4 times a year, namely April, July, October, and January. SJAM ...