Pengaruh Opini Audit, Fee Audit, Kesulitan Keuangan dan Efektivitas Komite Terhadap Audit Delay

Putri, Mutiara Islamy (2022) Pengaruh Opini Audit, Fee Audit, Kesulitan Keuangan dan Efektivitas Komite Terhadap Audit Delay. Journal of Culture Accounting and Auditing, 1 (2). pp. 72-87. ISSN 2830-5574

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Abstract

This study aims to determine the effect of audit opinion, fees, financial difficulties, the size of the committee's expertise, and committee meetings on audit delay. The population of this study is all companies listed on the Indonesia Stock Exchange in 2020. The total sample of this study is 40 companies. Data analysis was carried out with classical assumptions and hypothesis testing using multiple linear regression with SPSS version 23. The results showed audit opinion, audit fees, committee expertise, audit committee size had a positive effect on audit delay. Meanwhile, financial difficulties, and audit committee meetings have no effect on audit delay. The effect of the independent variable to describe the audit delay variable is 33.4% while the other 66.6% is explained by other variables outside the study.

Item Type:	Article
Uncontrolled Keywords:	Audit Delay, Audit Opinion, Fee, Financial Distress, Committee Size, Committee Expertise, Committee Meeting.
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program
Depositing User:	Mutiara Islamy Putri
Date Deposited:	13 Feb 2024 06:54
Last Modified:	13 Feb 2024 06:54
URI:	http://eprints.umg.ac.id/id/eprint/9688

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