Articlediamond2016

PENGARUH PERGANTIAN AUDITOR, REPUTASI KAP, OPINI AUDIT, DAN KOMITE AUDIT DALAM AUDIT DELAY

Ni Made Adhika Verawati · Made Gede Wirakusuma

27 citations0/0 files storedE-Jurnal Akuntansi

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Accounting and Financial Management Corporate Governance and Financial Management

Abstract

Audit delay is the length of time the examination Completion As measured from the Closing Date Up to Date Company books Audited Financial Statements issued. Singer study aimed to investigate the influence of change of auditor review , reputation of KAP , audit opinion , Audit commite and against of Audit delays . The study sample as many as 78 Manufacturing Company in Indonesia Stock Exchange ( BEI ) 2012-2014 With purposive sampling method. The analysis technique used is the Multiple Linear Regression . Research results show that ( 1 ) Audit auditor Substitution positive effect against the delay , ( 2 ) Reputation auditor Against negative influence audit delay , ( 3 ) Audit Opinion does not affect audit dalay against, ( 4 ) audit committee does not affect audit delay Against.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 27 citations exist upstream.

Cited by

2021Pergantian Auditor, Opini Audit, Financial Distress dan Audit Delay 2022Analisis Faktor-Faktor yang Mempengaruhi Keterlambatan Laporan Audit 2021ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY 2022PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN DAN REPUTASI KAP TERHADAP AUDIT DELAY

Imported from OpenAlex (CC0) — nothing here is generated.