Pengaruh Audit Tenure, Spesialis Auditor, Fee Audit, dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Cahyani, Ninik Amalia Dwi
Subject
657.45 - AUDITING
Datestamp
2024-06-14 02:10:00
Abstract :
This study was conducted to determine the effect of audit tenure, auditor specialists, audit fees, and the complexity of company operations on audit delay. This research is a research that uses a quantitative approach. In this study, the data used are the annual financial statements of the property and real estate sector in 2020 ? 2022. The sample selection in this study used the purposive sampling method, where 60 samples from 84 companies were obtained. This study used data analysis using logistic regression method. The results of this study show that audit tenure, auditor specialists and the complexity of company operations do not significantly affect audit delay, while audit fees affect audit delay
This study was conducted to determine the effect of audit tenure, auditor specialists, audit fees, and the complexity of company operations on audit delay. This research is a research that uses a quantitative approach. In this study, the data used are the annual financial statements of the property and real estate sector in 2020 ? 2022. The sample selection in this study used the purposive sampling method, where 60 samples from 84 companies were obtained. This study used data analysis using logistic regression method. The results of this study show that audit tenure, auditor specialists and the complexity of company operations do not significantly affect audit delay, while audit fees affect audit delay
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