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Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan Dan Reputasi Kap Terhadap Audit Delay

Year: 2022

Type: article

Abstract: This study aims to determine the effect of Profitability, Solvabilitas, Firm Size and Reputation of KAP on Audit Delay. The sample used in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2018-2020. The number of samples obtained is 61 companies that have been determined using purposive sampling technique. The data analysis technique used is multiple linear regression analysis. The test results show that the profitability, solvency and reputation of KAP have an effect on audit delay, while the firm size variable has no effect on audit delay.

Source: Jurnal GeoEkonomi

DOI: 10.36277/geoekonomi.v13i1.195

Authors: Dika Karlinda Sari, A.Khoirun Nisa

Institution: Universitas Balikpapan

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4295328956

FWCI: 3.761

Cites: 19

Cited by: 13

Related to: 10