Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Opini Audit terhadap Audit Delay
نویسندگان
چکیده
This study aims to see how company size, profitability, solvency and audit opinion affect delay for infrastructure, utility transportation companies listed on the Indonesia Stock Exchange (IDX) between 2016 2020. research method is quantitative descriptive. Purposive sampling was used in this study, a sample of 16 obtained. Descriptive statistics, classical assumption tests, multiple simple linear regression analysis were all data analysis. The results showed, a) firm size (X1) has significant value 0.001 coefficient 85.384; b) profitability (X2) 0.249 -1709.575; c) (X3) with 0.708 27.319; d) (X4) 0.858 239.478; e) solvency, 0.015 determination 0.104. In conclusion, effect delay, no , have delay
 Keywords: Audit Delay, Opinion, Profitability, Solvency, Company Size
منابع مشابه
Non-audit fees, disclosure and audit quality
This paper investigates the effect of non-audit services on audit quality. Following the announcement of the requirement to disclose non-audit fees, approximately one-third of UK quoted companies disclosed before the requirement became effective. Whilst distressed companies were more likely to disclose early, auditor size, directors’ shareholdings and non-audit fees were not signi cantly corre...
متن کاملAuditors’ Work Stress and Audit Quality with Emphasis on Abnormal Audit fees , Initail Audit and the Conservatism
Due to the nature of their jobs, auditors are exposed to stress-providing factors which have a strong influence on theirs functions. The most destructive result of stress on the auditorchr('39')s function is the unfavorable quality of the work done by them. Therefore, behavioral factors such as stress will significantly affect the job performance of auditors. Poor job performance reduces audit ...
متن کاملEconomic Crisis and Audit Fees
Economic crisis generally increases firms’ bankruptcy and consequently audit risk. Hence, auditors are more likely to respond to this increased risk through increasing audit fees. However, in the lack of adequate empirical and theoretical evidence, the role of this macro-economic variable, economic crisis, is not clearly demonstrated on audit fees. Therefore, this study investigates the role of...
متن کاملThe Impact of Dual Role of Forensic Accountant-Audit Firm's Partner on Audit Quality
Many data are effective in audit quality that are not part of the audit requirements. One of them is the personal characteristics of the auditor, such as skills and expertise. Forensic accountants have the skills need to spend on specialized fraud courses that they lack a formal non- forensic accountant. To investigate the Impact of dual role of forensic accountant- Official Accountant and audi...
متن کاملMalignant melanoma: an audit on delay in diagnosis
Background A total of 67 patients diagnosed with melanoma at Beaumont hospital were included in this study. Our first aim was to investigate the effect of patient delay in seeking medical attention for any new or changing lesions on the Breslow thickness of the lesion and to explore factors that may have contributed to their delay. Secondly, we aimed to investigate the time interval between GP ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Journal of Management and Bussines (JOMB)
سال: 2022
ISSN: ['2656-8918', '2684-8317']
DOI: https://doi.org/10.31539/jomb.v4i2.4671