Analisis Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia

Authors

DOI:

https://doi.org/10.35870/emt.v6i1.540

Keywords:

Size of The Company, Firm Age, Auditor Opinion, The Business Income, Auditor Quality, Audit Delay

Abstract

The purpose of this research is to analyze the impact of the Size of the company, firm Age, Auditor Opinion, business Income, and Auditor Quality of the Audit Delay companies listed in the Indonesia Stock Exchange partially and simultaneously. The population in this research were LQ 45 Companies listed on the Stock Exchange in the year 2010-2013 as many as 19 companies were taken by purposive sampling. The analysis method used in this study is method documentation secondary data taken through www.idx.co.id and analyzed using multiple linear regression. The results showed the Lq 45 Companies listed in Indonesia Stock Exchange in 2010-2013 that Company Size has no significant influence on Audit Delay, The Age of the company has no significant influence on the Audit Delay, Auditor Opinion has no significant influence on the Audit Delay, Business Income has no significant influence to the Audit Delay, Audit Quality has no significant influence to the Audit Delay, and Size of the company, Firm Age, Auditor Opinion, the Business Income and Auditor Quality has no significant jointly with Audit Delay.

Downloads

Download data is not yet available.

Author Biographies

  • Muammar Khaddafi, Malikussaleh University

    Fakultas Ekonomi dan Bisnis, Universitas Malikussaleh, Kota Lhokseumawe, Provinsi Aceh, Indonesia

  • Asmaul Husna, Malikussaleh University

    Fakultas Ekonomi dan Bisnis, Universitas Malikussaleh, Kota Lhokseumawe, Provinsi Aceh, Indonesia

  • Arliansyah, Malikussaleh University

    Fakultas Ekonomi dan Bisnis, Universitas Malikussaleh, Kota Lhokseumawe, Provinsi Aceh, Indonesia

References

Bilas, Richard A (2018), Teori Mikro Ekonomi.Erlangga: Jakarta.

Gujarati dan porter (2019), Dasar-dasar Ekonomitrika. Salemba Empat. Jakarta

Sugiyono (2019), Metode Penelitian Kuantitatif, Kualitatif, Bandung Alfabeta.

Simanjuntak, P. J. (2003). Produktivitas kerja pengertian dan ruang lingkupnya. Jakarta: Prisma.

Sonny, S. (2003). Ekonomi manajemen sumber daya manusia dan ketenagakerjaan. Yogyakarta: Graha Ilmu.

Suartawan, I. K., & Purbadharmaja, I. B. (2017). Pengaruh Modal Dan Bahan Baku Terhadap Pendapatan Melalui Produksi Pengrajin Patung Kayu Di Kecamatan Sukawati Kabupaten Gianyar. E-Jurnal Ekonomi Pembangunan Universitas Udayana, 6(9).

Maryati, R., Harahap, A., & Taryono, T. (2015). Analisis Produksi Industri Furniture Dari Kayu di Kota Pekanbaru (Doctoral dissertation, Riau University).

Putra, R. E. (2012). Pengaruh Nilai Investasi, Nilai Upah, dan Nilai Produksi Terhadap Penyerapan Tenaga Kerja Pada Industri Mebel di Kecamatan Pedurungan Kota Semarang. Economics Development Analysis Journal, 1(2).

Andriyani, D. (2019). Efisiensi teknis usaha tani padi di desa meunasah panton labu kecamatan tanah jambo aye kabupaten aceh utara. Jurnal Ekonomi Pertanian Unimal, 2(1), 17-31.

Jember, I. M. (2017). Pengaruh modal, tingkat upah, penyerapan tenaga kerja terhadap produksi kerajinan patung batu padas kecamatan Sukawati. E-Jurnal Ekonomi Pembangunan Universitas Udayana, 6(7), 165380.

Supriyanto (2015), Pengaruh Jumlah Tenaga Kerja dan Jumlah Modal Terhadap Pendapatan Home Industri Daur Ulang di Desa Seketi. Jurnal Trisuha LP2M Undar. Edisi 2 Vol. 2.

Downloads

Published

2022-02-12

Issue

Vol. 6 No. 1 (2022): JANUARY-JUNE 2022

Section

Articles

License

Copyright (c) 2022 Muammar Khaddafi, Asmaul Husna, Arliansyah

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

How to Cite

Khaddafi, M., Husna, A., & Arliansyah. (2022). Analisis Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia. Jurnal EMT KITA, 6(1), 112-117. https://doi.org/10.35870/emt.v6i1.540

Most read articles by the same author(s)

1 2 > >>