Articlediamond2017

PENGARUH UKURAN PERUSAHAAN, KOMPLEKSITAS OPERASI PERUSAHAAN DAN JENIS INDUSTRI TERHADAP AUDIT DELAY

Made Tika Widyastuti · Ida Bagus Putra Astika

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

Abstract

The purpose of this study was to examine the influence of the independent variables consisting of company size , the complexity of the company's operations , and the type of industry both partially and simultaneously influence audit delay . This study uses secondary data obtained from audited financial statements . The population is a company listed on the Indonesia Stock Exchange in 2011-2014 . The company in question is a banking company and the consumer goods industry . The sample selection using purposive sampling method to obtain a sample of 236 observation units in 2011-2014 . Methods of analysis tool used is multiple regression analysis . The results of this study indicate individually variable size and complexity of the company's operations affect audit delay , while industry types have no effect on audit.

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2019Pengaruh Financial Distress, Ukuran Perusahaan, dan Corporate Governance pada Audit Delay 2024The Effect of Company Size, Industry Classification, and Audit Tenure on Audit Report Lag

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