Indonesian Journal of Islamic Economics and Business
Vol. 8 No. 1 (2023): Indonesian Journal of Islamic Economics and Business

Determinan Audit Delay pada Perusahaan Pertambangan di Indonesia

Embun Baining, Mellya (Unknown)
Fitrianova Andriani, Beid (Unknown)
Ahmad, Nurbadaliah (Unknown)

Article Info

Publish Date
26 Jun 2023

Abstract

This research was conducted to examine the effect of audit delay on mining the companies are consistently listed on the Indonesian Sharia Stock Index from 2015 to 2019. This study uses check delay as dependent variable while independent variables belong to the company size, complexity of company operation, audit fees, profitability and solvency. The sampling technique used is purposive sampling using 20 mining companies that meet the criteria with a research time of 5 years. The research method using panel data regression analysis with semi-log regression model with the dependent variable in the form of natural logarithms. The results of this study show that all independent variables affect audit delays at the same time. in mining companies in Indonesia.

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Journal Info
Indonesian Journal of Islamic Economics and Business
Website

Abbrev

ijoieb

Publisher

Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi

Subject

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Indonesian Journal of Islamic Economics and Business E-ISSN: 2540-9506 P-ISSN: 2540-9514 is the journal that concerns to publish broader issues on Islamic Economics and Business. It based on the presupposition that Islamic economics and Business is still on going process to be established. There is ...