Pengaruh Ukuran Perusahaan, Pro Fitabilitas dan Opini Audit Terhadap Audit Delay Pada Sektor Pertambangan dan Mineral di BEI 2013-2019

Jurnal Ilmiah Pendidikan Scholastic

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Title Pengaruh Ukuran Perusahaan, Pro Fitabilitas dan Opini Audit Terhadap Audit Delay Pada Sektor Pertambangan dan Mineral di BEI 2013-2019
 
Creator Annisa, Annisa
Sartika, Sisi
 
Description This research aims to test the company's size, profitability and audit opinion on audit delay in the mining and mineral sector in IDX. This study used samples in the mining and mineral sector in IDX 2013-2019. Based on purposive sampling, the number of mining and mineral companies used in the research sample is as many as 9 companies. Hypothetical testing using panel data regression using the E Views 8.0 program. The results showed that the size of the company had a significant positive effect on audit delay, profitability had no effect on audit delay and audit opinion had a significant negative effect on audit delay.
 
Publisher Fakultas Sastra Universitas Ekasakti
 
Date 2021-04-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://e-journal.sastra-unes.com/index.php/JIPS/article/view/458
10.36057/jips.v5i1.458
 
Source Jurnal Ilmiah Pendidikan Scholastic; Vol 5 No 1 (2021): Jurnal Ilmiah Pendidikan Scholastic; 106-115
2597-6540
2579-5449
 
Language eng
 
Relation http://e-journal.sastra-unes.com/index.php/JIPS/article/view/458/442
 
Rights Copyright (c) 2021 Jurnal Ilmiah Pendidikan Scholastic
http://creativecommons.org/licenses/by-nc-sa/4.0
 

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