Pengaruh Fee Audit, Ukuran Perusahaan Klien, Ukuran KAP, dan Opini Auditor Pada Audit Delay

  • Ni Luh Ketut Ayu Sathya Lestari Universitas Udayana
  • Made Yenni Latrini Fakultas Ekonomi dan Bisnis, Universitas Udayana
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Abstrak

Audit Delay is the length of time required by the auditor to complete the audit report, which will impact on the accuracy of information publication. The purpose of the study was to test and obtain empirical evidence of audit fee, client company size, size of public accounting firm, and auditor's opinion on audit delay. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange during the period 2014-2016. The number of samples taken as many as 63 companies by using purposive sampling method. Data analysis technique used is multiple linear regression. Based on the analysis results found that the size of the client company negatively affect audit delay.


Keywords: Audit Delay, Audit Fee, Size of Company Client, Size of Public Accountant Firm, Auditor Opinion


 

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Diterbitkan
2018-05-26
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LESTARI, Ni Luh Ketut Ayu Sathya; LATRINI, Made Yenni. Pengaruh Fee Audit, Ukuran Perusahaan Klien, Ukuran KAP, dan Opini Auditor Pada Audit Delay. E-Jurnal Akuntansi, [S.l.], v. 24, n. 1, p. 422-450, may 2018. ISSN 2302-8556. Tersedia pada: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/38702>. Tanggal Akses: 14 dec. 2025 doi: https://doi.org/10.24843/EJA.2018.v24.i01.p16.
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Terbitan
Vol 24 No 1 (2018)
Bagian
Artikel

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