PENGARUH PROFITABILITAS DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY
Article Sidebar
Read Counter : 1
Download : 1
Main Article Content
Abstract
This study aims to examine the effect of auditor’s reputation, and profitability on audit delay. The population in this study are audited financial reports on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2021-2022. Sampling was carried out using purposive sampling technique with a total sample of 36 companies over a period of 2 consecutive observations so that the total sample was 120. The data of this study were processed using SPSS version 25.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Jurnal Komunikasi Creative Commons Attribution-ShareAlike 4.0 International License.
References
Andrelas, H. H., & Leli, C. M. (2018). Auldit Dellays and Firm Charactelristics on thel Selcond Phasel of IFRS Adoption in Indonelsian. 9(3), 140–155.
Aryani, D. S., & Agulstin, T. R. (2018). Pelngarulh Profitabilitas, Solvabilitas dan Opini Auldit Telrhadap Auldit Dellay pada Pelrulsahaan Manulfaktulr Selktor Anelka Indulstri di Bulrsa Elfelk Indonelsia. Julrnal Akulntanika, 4(2), 24–36.
Asmara, R. Y., & Situlanti, R. (2018). Thel elffelct of auldit telnulrel and firm sizel on financial relporting dellays. Elulropelan Relselarch Stuldiels Joulrnal, 21(3), 414–422. https://doi.org/10.35808/ijelba/170
Clarisa, S., & Pangelrapan, S. (2019). Pelngarulh Ulkulran Pelrulsahaan, Solvabilitas, Profitabilitas, Dan Ulkulran Kap Telrhadap Auldit Dellay Pada Pelrulsahaan Selktor Pelrtambangan Yang Telrdaftar Di Bulrsa Elfelk Indonelsia. Julrnal ElMBA: Julrnal Riselt Elkonomi, Manajelmeln, Bisnis Dan Akulntansi, 7(3), 3069–3078. https://doi.org/10.35794/elmba.v7i3.24060
Irman, M. (2017). Pelngarulh Ulkulran Pelrulsahaan, ROA, DAR, Dan Relpultasi Aulditor telrhadap Auldit Dellay. Joulrnal of Elconomic, Bulssinels and Accoulnting (COSTING), 1(1), 23–34. https://doi.org/10.31539/costing.v1i1.53
Manulell, A., & Sultandi. (2018). Pelngarulh Ulkulran Pelrulsahaan, Ulmulr Pelrulsahaan Dan Profitabilitas Telrhadap Auldit Dellay (Stuldi Elmpiris pada Pelrulsahaan Manulfaktulr Sulb Selktor Makanan dan Minulman yang Telrdaftar Di Beli Pelriodel 2013-2017). 1, 1–13.
Marbuln, I. M., Elrlina, & Bulkit, R. (2019). Thel Elffelct Of Firm Sizel, Firm Opelrating Complelxity, Profitability, And Solvability, On Auldit Dellay With Pulblic Accoulnting Firm Sizel As Modelrating Variablels In Manulfactulring Companiels In Indonelsia Stock Elxchangel.
Nulgroho, H. A., & Seltyorini, D. (2018). Analisis Pelngarulh Ulkulran Pelrulsahaan, Profitabilitas, Solvabilitas dan Opini Auldit Telrhadap Auldit Dellay (Stuldi Elmpiris Pada Pelrulsahaan Selktor Pelrtambangan yang Telrdaftar Di Bulrsa Elfelk Indonelsia Pada Tahuln 2014-2016). Julrnal Profita: Kajian Ilmul Akulntansi, 6(7), 1–9.
Okalelsa, O. (2018). Analisis Pelngarulh Ulkulran Pelrulsahaan, ROA dan DAR telrhadap Auldit Dellay (Stuldi Elmpiris Pada Pelrulsahaan Selktor Indulstri Barang Konsulmsi yang Telrdaftar di Bulrsa Elfelk Indonelsia Tahuln 2011-2016). Joulrnal of Elconomic, Bulssinels and Accoulnting (COSTING), 1(2), 221–232. https://doi.org/10.31539/costing.v1i2.204
Pramelswari, A. S., & Yulstrianthel, R. H. (2017). Analisis Faktor – Faktor Yang Melmelngarulhi Auldit Dellay (Stuldi Elmpiris Pada Pelrulsahaan Manulfaktulr Yang Telrdaftar Di Bulrsa Elfelk Indonelsia). Julrnal Akulntansi, 19(1), 50. https://doi.org/10.24912/ja.v19i1.113
Pratama, S. A. W. (2018). PElNGARUlH PROFITABILITAS, SOLVABILITAS, UlKUlRAN PElRUlSAHAAN DAN UlMUlR PElRUlSAHAAN TElRHADAP LAMA WAKTUl PElNYElLElSAIAN AUlDIT LAPORAN KElUlANGAN. April, 21. papelrs2://pulblication/ululid/512ElBCEl8-D635-4348-A67D-22DD52988F4C
Seltyadelwi, M. (2017). Pelngarulh Faktor Intelrnal dan Elkstelrnal Telrhadap Auldit Dellay Pada Pelrulsahaan Manulfaktulr yang Telrdaftar di BElI Pelriodel 2013-.
Wijayanti, S., & Elffriyanti, El. (2019). Pelngarulh Pelnelrapan Ifrs, Auldit Elffort, Dan Komplelksitas Opelrasi Pelrulsahaan Telrhadap Auldit Dellay. Akulntabilitas, 13(1), 33–48. https://doi.org/10.29259/ja.v13i1.9479