sparta, sparta (2022) PENGARUH REPUTASI AUDITOR, OPINI AUDITOR, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP AUDIT DELAY. In: The Revolution of Accounting in the VUCA Era. 9, 9 . FEB Universitas Pelita harapan, jakarta, pp. 1-13. ISBN 9789799616296
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Abstract
This study aims to determine the effect of auditor reputation, audit opinion, company size, and profitability on audit delay. The independent variables used in this study are auditor reputation, audit opinion, company size, and profitability. As for the dependent variable of this study is audit delay. The sample selection in this study is to use a purpose sampling method. The sample used in this study is automotive companies and components listed on the Indonesia Stock Exchange for the period 2012-2016. The results show that the auditor's reputation has a significant positive effect on audit delay, audit opinion has a significant positive effect on audit delay, firm size has a significant positive effect on audit delay, and profitability does not affect audit delay.
| Item Type: | Book Section |
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| Uncontrolled Keywords: | Audit Delay, Auditor Reputation, Audit Opinion, Company Size, Profitability |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Sparta Sparta |
| Date Deposited: | 18 Aug 2022 14:14 |
| Last Modified: | 15 Nov 2022 22:12 |
| URI: | http://repository.ibs.ac.id/id/eprint/5142 |
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