Authors:

A A Gede Wiryakriyana, Ni Luh Sari Widhiyani

Abstract:

“This study aimed to analyze the factors that affect audit delay on manufacturing companies listed in Indonesia Stock Exchange year period 2013-2015. Factors tested in this study is the size of the company, leverage, switching auditors, and internal control systems as independent variables. The sampling technique used in this research is purposive sampling with total sample of 76 companies. Analysis of data using multiple linear regression. The results showed that company size has no effect on audit delay, leverage positive effect on audit delay, auditor switching negative effect on audit delay, and internal control system and has no effect on audit delay.”

Keywords

Keyword Not Available

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-28304

Published

2017-04-17

How To Cite

WIRYAKRIYANA, A A Gede; SARI WIDHIYANI, Ni Luh. PENGARUH UKURAN PERUSAHAAN, LEVERAGE, AUDITOR SWITCHING, DAN SISTEM PENGENDALIAN INTERNAL PADA AUDIT DELAY.E-Jurnal Akuntansi, [S.l.], v. 19, n. 1, p. 771-798, apr. 2017. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-28304. Date accessed: 28 Aug. 2025.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 19 No 1 (2017)

Section

Articles

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