PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT, DAN INCOME SMOOTHING TERHADAP AUDIT DELAY
نویسندگان
چکیده
Perusahaan yang terdaftar di Bursa Efek Indonesia harus melakukan audit atas laporan keuangan mereka. Proses hingga menghasilkan opini terdapat delay. Terdapat beberapa faktor mempengaruhi delay, yaitu ukuran perusahaan, komite audit, dan income smoothing. Audit delay adalah lamanya hari dibutuhkan oleh auditor untuk menyelesaikan pekerjaan auditnya dapat diukur dari tanggal penutupan tahun buku diterbitkannya audit. Sehingga tujuan penelitian ini menganalisis pengaruh smoothing terhadap Populasi perusahaan manufaktur pada 2014-2018. Teknik pengambilan sampel menggunakan purposive sampling. Metode analisis regresi logistik. Hasil menunjukkan
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ژورنال
عنوان ژورنال: Kompartemen
سال: 2022
ISSN: ['2579-8928', '1693-1084']
DOI: https://doi.org/10.30595/kompartemen.v19i2.9062