The Influence of Company Attributes on Audit Delays in Manufacturing Companies.

Authors

  • Elok Faiqoh Himmah Universitas Informatika dan Bisnis Indonesia

DOI:

https://doi.org/10.37278/eprofit.v3i1.402

Keywords:

Jenis Industri, Umur Perusahaan, Keterlambatan Audit

Abstract

Penelitian ini bertujuan menganalisis dan mengetahui pengaruh jenis industri dan umur perusahaan terhadap keterlambatan audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Fenomena yang terjadi beberapa tahun ini bahwa di Pasar Modal Indonesia terjadiketerlambatan perusahaan dalam melaporkan laporan keuangan dan laporan audit. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan analisis regresi linier berganda. Penelitian menggunakan data sekunder berupa laporan keuangan dan laporan audit perusahaan terbuka yang terdaftar di Bursa Efek Indonesia. Sampel penelitian ini sebanyak 48 perusahaan dalam dua tahun. Penelitian ini menggunakan uji asumsi klasik dengan alat bantu SPSS. Hasil penelitian menunjukkan bahwa secara parsial jenis industri dan umur perusahaan tidak berpengaruh terhadap keterlambatan audit.

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Published

2021-04-22

How to Cite

Himmah, E. F. (2021). The Influence of Company Attributes on Audit Delays in Manufacturing Companies. Economics Professional in Action (E-Profit), 3(1), 16–25. https://doi.org/10.37278/eprofit.v3i1.402

Issue

Vol. 3 No. 1 (2021)

Section

Articles

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