PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT DELAY
The purpose of this study was to determine the effect profitability, leverage, audit committee and audit complexity on the audit delay in mining companies listed on Indonesia Stock Exchange (BEI) in 2016-2018. Data analysis using multiple linear regression analysis. The result of the study with mult...
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| Format: | Article |
| Language: | English |
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Universitas Ahmad Dahlan
2020-02-01
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| Series: | Jurnal Reksa |
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| Online Access: | http://journal2.uad.ac.id/index.php/reksa/article/view/2264 |
| _version_ | 1797282293825404928 |
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| author | Radian Atho' Al-Faruqi |
| author_facet | Radian Atho' Al-Faruqi |
| author_sort | Radian Atho' Al-Faruqi |
| collection | DOAJ |
| description | The purpose of this study was to determine the effect profitability, leverage, audit committee and audit complexity on the audit delay in mining companies listed on Indonesia Stock Exchange (BEI) in 2016-2018. Data analysis using multiple linear regression analysis. The result of the study with multiple linear regression show that simultaneously, profitability, leverage, audit committee and audit complexity affect the audit delay.Partially, leverage has a significant effect onaudit delay, while other independent variables (profitability, aucit committee and audit complexity) has not significant effect on audit delay. This research is expected to contribute knowledge an as a reference for future research based on empirical evidence regarding the effect on profitability, leverage, audit committee, and audit complexity on audit delay. For the company is expected to be able to help things that affect the audit delay. |
| first_indexed | 2024-03-07T17:11:51Z |
| format | Article |
| id | doaj.art-68c6f3e7684d443c94ff91eba60a1237 |
| institution | Directory Open Access Journal |
| issn | 2089-6581 2614-3720 |
| language | English |
| last_indexed | 2024-03-07T17:11:51Z |
| publishDate | 2020-02-01 |
| publisher | Universitas Ahmad Dahlan |
| record_format | Article |
| series | Jurnal Reksa |
| spelling | doaj.art-68c6f3e7684d443c94ff91eba60a12372024-03-03T00:59:37ZengUniversitas Ahmad DahlanJurnal Reksa2089-65812614-37202020-02-0171253610.12928/j.reksa.v7i1.22641174PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT DELAYRadian Atho' Al-Faruqi0Universitas Islam Batik SurakartaThe purpose of this study was to determine the effect profitability, leverage, audit committee and audit complexity on the audit delay in mining companies listed on Indonesia Stock Exchange (BEI) in 2016-2018. Data analysis using multiple linear regression analysis. The result of the study with multiple linear regression show that simultaneously, profitability, leverage, audit committee and audit complexity affect the audit delay.Partially, leverage has a significant effect onaudit delay, while other independent variables (profitability, aucit committee and audit complexity) has not significant effect on audit delay. This research is expected to contribute knowledge an as a reference for future research based on empirical evidence regarding the effect on profitability, leverage, audit committee, and audit complexity on audit delay. For the company is expected to be able to help things that affect the audit delay.http://journal2.uad.ac.id/index.php/reksa/article/view/2264profitabilityleverageaudit committeeaudit complexity, audit delay |
| spellingShingle | Radian Atho' Al-Faruqi PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT DELAY Jurnal Reksa profitability leverage audit committee audit complexity, audit delay |
| title | PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT DELAY |
| title_full | PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT DELAY |
| title_fullStr | PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT DELAY |
| title_full_unstemmed | PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT DELAY |
| title_short | PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT DELAY |
| title_sort | pengaruh profitabilitas leverage komite audit dan kompleksitas audit terhadap audit delay |
| topic | profitability leverage audit committee audit complexity, audit delay |
| url | http://journal2.uad.ac.id/index.php/reksa/article/view/2264 |
| work_keys_str_mv | AT radianathoalfaruqi pengaruhprofitabilitasleveragekomiteauditdankompleksitasauditterhadapauditdelay |