Jurnal Akuntansi
Vol. 7 No. 3 (2017)

PENGARUH OPINI AUDIT DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA

Nila Aprila (Unknown)
Fachruzzaman Fachruzzaman (Unknown)
Desi Siska Pratiwi (Unknown)

Article Info

Publish Date
17 Jun 2019

Abstract

The purpose of this research is to examine the effect of audit opinion and auditor quality to audit delay on local government in Indonesia. Sampling method used is purposive sampling and the result are 419 local governments in fiscal year 2015. Research data taken from audited financial statements BPK. Method of data analysis using multiple linear regression. The audit opinion and auditor’s professional proficiency has siginificant negative effect on audit delay. And auditor’s accounting educational background has not effect on audit delay.Keywords : audit delay, audit opinion, auditor quality

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Journal Info
Jurnal Akuntansi
Website

Abbrev

JurnalAkuntansi

Publisher

Universitas Bengkulu

Subject

Economics, Econometrics & Finance

Description

This journal contains are accounting research that includes Financial Accounting, Public Sector Accounting, Management Accounting, Economy, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, ...