Akrual: Jurnal Bisnis dan Akuntansi Kontemporer
VOLUME 18 NOMOR 1 JANUARI 2025

AUDIT DELAY IN COAL MINING FIRMS: THE ROLE OF PROFITABILITY, AUDIT OPINION, AND AUDITOR REPUTATION

Makkasau, Muhammad Bachtiar Makkasau (Unknown)
Usman, Asri (Unknown)
Rasyid, Syarifuddin (Unknown)

Article Info

Publish Date
31 Jan 2025

Abstract

This study aims to analyze the effect of profitability, Audit Opinion and KAP Reputation on disclosure Audit Delays in coal sector mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research is based on research methods, this research is ex-post facto research. ex-post research which is also known as causal comparative research is a systematic empirical investigation, while data collection is carried out by means of documentation on coal sector mining company documents listed on the Indonesia Stock Exchange for the 2017-2021 period. The results of this study indicate that: (1) Based on the results of partial testing, profitability, audit opinion and KAP reputation each have a significant effect on audit delay. (2) profitability, audit opinion and KAP reputation simultaneously have a significant effect on audit delay. 

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Journal Info
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer
Website

Abbrev

akrual

Publisher

Universitas Hasanuddin

Subject

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

Description

Akrual: Jurnal Bisnis dan Akuntansi Kontemporer is a peer-reviewed journal published biannually (January and July) by Department of Accounting, Faculty of Economics and Business, Universitas Hasanuddin. This journal is intended to be the journal for publishing articles reporting the results of ...