Authors:

Ni Made Adhika Verawati, Made Gede Wirakusuma

Abstract:

“Audit delay is the length of time the examination Completion As measured from the Closing Date Up to Date Company books Audited Financial Statements issued. Singer study aimed to investigate the influence of change of auditor review , reputation of KAP , audit opinion , Audit commite and against of Audit delays . The study sample as many as 78 Manufacturing Company in Indonesia Stock Exchange ( BEI ) 2012-2014 With purposive sampling method. The analysis technique used is the Multiple Linear Regression . Research results show that ( 1 ) Audit auditor Substitution positive effect against the delay , ( 2 ) Reputation auditor Against negative influence audit delay , ( 3 ) Audit Opinion does not affect audit dalay against, ( 4 ) audit committee does not affect audit delay Against.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-19947

Published

2016-11-10

How To Cite

VERAWATI, Ni Made Adhika; WIRAKUSUMA, Made Gede. PENGARUH PERGANTIAN AUDITOR, REPUTASI KAP, OPINI AUDIT, DAN KOMITE AUDIT DALAM AUDIT DELAY.E-Jurnal Akuntansi, [S.l.], v. 17, n. 2, p. 1083-1111, nov. 2016. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-19947. Date accessed: 28 Aug. 2025.

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Issue

Vol 17 No 2 (2016)

Section

Articles

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