Pengaruh Ukuran KAP, Audit Tenure dan Audit fee terhadap Audit Delay
DOI:
https://doi.org/10.22441/jpma.v4i2.12960Kata Kunci:
(Accounting Firm Size, Audit Tenure, Audit Fee, Firm Size, Audit DelayAbstrak
This quantitative research aims to analyzing the effect of the size of the public accounting firm, audit tenure and audit fees on audit delay. The source of data that used in this study is secondary data were obtained from the company's annual report. There are 43 trading, service and investment companies listed on the Indonesia Stock Exchange in 2017-2019 which are used as samples. The data were analyzed by performing tests to determine the regression model, classical assumption test, multiple linear regression and t test to test the hypothesis with a significance level of 5%. The results of the study show that (1) public accounting firm size has no effect on audit delay, (2) audit tenure has no effect on audit delay, (3) audit fee has no effect on audit delay and control variable, namely (4) firm size has no effect on audit delay.
Unduhan
Referensi
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