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Pengaruh Ukuran Perusahaan, Ukuran KAP, dan Opini Audit Terhadap Audit Delay
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Institusion
Universitas Katolik Musi Charitas
Author
Silvi, Stefani
Subject
H Social Sciences (General) 
Datestamp
2021-04-23 04:44:28 
Abstract :
This study was aimed to determine the effect of the company?s measurement, the measurement of the Public Accountant?s Office, and audit opinion of the audit delay. In this study, the population being used was from the whole companies sector listed in the BEI 2011-2013. Samples were set by using purposive sampling method. The research samples obtained were as many as 246 companies financial statements. To prove the hypothesis, logistic regression was done. The test result obtained from the three variables, namely the measurement of the company and audit opinion affected on the audit delay. Otherwise the measurement from the Public Accountant?s Office didn?t affect the audit delay. 
Institution Info

Universitas Katolik Musi Charitas