PENGARUH OPINI AUDIT DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA
The purpose of this research is to examine the effect of audit opinion and auditor quality to audit delay on local government in Indonesia. Sampling method used is purposive sampling and the result are 419 local governments in fiscal year 2015. Research data taken from audited financial statements B...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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UNIB Press
2019-06-01
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| Series: | Jurnal Akuntansi |
| Online Access: | https://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/view/7586 |
| _version_ | 1811240184241455104 |
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| author | Nila Aprila Fachruzzaman Fachruzzaman Desi Siska Pratiwi |
| author_facet | Nila Aprila Fachruzzaman Fachruzzaman Desi Siska Pratiwi |
| author_sort | Nila Aprila |
| collection | DOAJ |
| description | The purpose of this research is to examine the effect of audit opinion and auditor quality to audit delay on local government in Indonesia. Sampling method used is purposive sampling and the result are 419 local governments in fiscal year 2015. Research data taken from audited financial statements BPK. Method of data analysis using multiple linear regression. The audit opinion and auditor’s professional proficiency has siginificant negative effect on audit delay. And auditor’s accounting educational background has not effect on audit delay.
Keywords : audit delay, audit opinion, auditor quality |
| first_indexed | 2024-04-12T13:14:37Z |
| format | Article |
| id | doaj.art-da8ff227760d432b84a5f3b1af1c3f1b |
| institution | Directory Open Access Journal |
| issn | 2303-0356 2303-0364 |
| language | English |
| last_indexed | 2024-04-12T13:14:37Z |
| publishDate | 2019-06-01 |
| publisher | UNIB Press |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj.art-da8ff227760d432b84a5f3b1af1c3f1b2022-12-22T03:31:44ZengUNIB PressJurnal Akuntansi2303-03562303-03642019-06-0173758610.33369/j.akuntansi.7.3.75-863673PENGARUH OPINI AUDIT DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIANila AprilaFachruzzaman FachruzzamanDesi Siska PratiwiThe purpose of this research is to examine the effect of audit opinion and auditor quality to audit delay on local government in Indonesia. Sampling method used is purposive sampling and the result are 419 local governments in fiscal year 2015. Research data taken from audited financial statements BPK. Method of data analysis using multiple linear regression. The audit opinion and auditor’s professional proficiency has siginificant negative effect on audit delay. And auditor’s accounting educational background has not effect on audit delay. Keywords : audit delay, audit opinion, auditor qualityhttps://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/view/7586 |
| spellingShingle | Nila Aprila Fachruzzaman Fachruzzaman Desi Siska Pratiwi PENGARUH OPINI AUDIT DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA Jurnal Akuntansi |
| title | PENGARUH OPINI AUDIT DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA |
| title_full | PENGARUH OPINI AUDIT DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA |
| title_fullStr | PENGARUH OPINI AUDIT DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA |
| title_full_unstemmed | PENGARUH OPINI AUDIT DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA |
| title_short | PENGARUH OPINI AUDIT DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA |
| title_sort | pengaruh opini audit dan kualitas auditor terhadap audit delay pada pemerintah kabupaten kota di indonesia |
| url | https://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/view/7586 |
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