Authors:

Made Tika Widyastuti, Ida Bagus Putra Astika

Abstract:

“The purpose of this study was to examine the influence of the independent variables consisting of company size , the complexity of the company’s operations , and the type of industry both partially and simultaneously influence audit delay . This study uses secondary data obtained from audited financial statements . The population is a company listed on the Indonesia Stock Exchange in 2011-2014 . The company in question is a banking company and the consumer goods industry . The sample selection using purposive sampling method to obtain a sample of 236 observation units in 2011-2014 . Methods of analysis tool used is multiple regression analysis . The results of this study indicate individually variable size and complexity of the company’s operations affect audit delay , while industry types have no effect on audit.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-23399

Published

2017-02-15

How To Cite

WIDYASTUTI, Made Tika; PUTRA ASTIKA, Ida Bagus. PENGARUH UKURAN PERUSAHAAN, KOMPLEKSITAS OPERASI PERUSAHAAN DAN JENIS INDUSTRI TERHADAP AUDIT DELAY.E-Jurnal Akuntansi, [S.l.], v. 18, n. 2, p. 1082-1111, feb. 2017. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-23399. Date accessed: 08 Jul. 2024.

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Issue

Vol 18 No 2 (2017)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License