FAKTOR-FAKTOR YANG MEMPENGARUHI FENOMENA AUDIT DELAY DI MASA COVID-19

نویسندگان

چکیده

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh ukuran kantor akuntan publik (KAP), perusahaan, likuiditas, profitabilitas, solvabilitas, dan audit tenure terhadap delay . Populasi dalam penelitian adalah perusahaan sektor trade, service, and investment yang terdaftar di Bursa Efek Indonesia tahun 2019-2020. Berdasarkan hasil pemilihan sampel dengan menggunakan metode puposive sampling, diperoleh 62 periode pengamatan 2 yaitu Data tersebut kemudian dianalisis regresi linear berganda. Hasil menunjukkan bahwa KAP, berpengaruh delay, sedangkan likuiditas tidak delay. Implikasi dari salah satunya dapat mempertimbangkan publik, khususnya ketika mengganti auditor menghindari ABSTRACT This study aims to analyze the influence of public accountant firm size, liquidity, profitability, solvability, The population this are companies listed on Stock Exchange in Sample selection method used is purposive sampling obtained 2019-2020 period. analyzed using multiple regression. results show that accounting solvency, have an effect while KAP size liquidity no implication research one can consider firm, especially when changing auditors avoid

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ژورنال

عنوان ژورنال: JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)

سال: 2022

ISSN: ['2502-3020', '2502-4159']

DOI: https://doi.org/10.34204/jiafe.v8i2.6079