PENGARUH AUDIT TENURE, UKURAN KAP, PERGANTIAN AUDITOR, DAN OPINI AUDIT TERHADAP AUDIT DELAY

Authors

  • Kadek Dian Prisma Yanthi Universitas Mahasaraswati Denpasar
  • Luh Komang Merawati Universitas Mahasaraswati Denpasar
  • Ida Ayu Budhananda Munidewi Universitas Mahasaraswati Denpasar

Keywords:

audit delay, audit tenure, public accountant firm size, auditor switching, audit opinion

Abstract

This study aims to examine the effect of audit tenure, the size public accountant firm, auditor switching, and audit opinion on audit delays in manufacturing companies registered at Indonesia Stock Exchange during 2015-2018. This study analyzed secondary data taken from registered manufacturing companies at Indonesia Stock Exchange.  The number of sample used was 101 companies with observations of 404 companies during 2015-2018 using purposive sampling method.  The analytical method used is multiple linear regression method.The result of this study shows that the audit tenure variable and the size of the public accountant firm had a negative effect on audit delay, while auditor switching and audit opinion did not affect the audit delay on registered manufacturing companies at Indonesia Stock Exchange in 2015-2018.

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Issue

Vol. 2 No. 1 (2020): Kumpulan Hasil Riset Mahsiswa Akuntansi (KHARISMA)

Section

Articles