Work

Pengaruh Pergantian Auditor, Reputasi Kap, Opini Audit, Dan Komite Audit Dalam Audit Delay

Year: 2016

Type: article

Abstract: Audit delay is the length of time the examination Completion As measured from the Closing Date Up to Date Company books Audited Financial Statements issued. Singer study aimed to investigate the influence of change of auditor review , reputation of KAP , audit opinion , Audit commite and against of Audit delays . The study sample as many as 78 Manufacturing Company in Indonesia Stock Exchange ( BEI ) 2012-2014 With purposive sampling method. The analysis technique used is the Multiple Linear Regression . Research results show that ( 1 ) Audit auditor Substitution positive effect against the delay , ( 2 ) Reputation auditor Against negative influence audit delay , ( 3 ) Audit Opinion does not affect audit dalay against, ( 4 ) audit committee does not affect audit delay Against.

Source: E-Jurnal Akuntansi

Authors: Ni Made Adhika Verawati, Made Gede Wirakusuma

Institution: Udayana University

Language: Indonesian

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W2565410185

FWCI: 1.041

Cites:

Cited by: 27

Related to: 10