Published: 2022-02-12
Analisis Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia
DOI: 10.35870/emt.v6i1.540
Muammar Khaddafi, Asmaul Husna, Arliansyah
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Muammar Khaddafi:
Malikussaleh University
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Asmaul Husna:
Malikussaleh University
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Arliansyah:
Malikussaleh University
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.
Keywords
Size of The Company; Firm Age; Auditor Opinion; The Business Income; Auditor Quality; Audit Delay
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 6 No. 1 (2022)
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Section: Articles
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Published: 2022-02-12
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License: CC BY 4.0
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Copyright: © 2022 Authors
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DOI: 10.35870/emt.v6i1.540
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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
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