Authors:

Ni Nengah Devi Aryaningsih, I Ketut Budiartha

Abstract:

“ABSTRACT Audit Delay is the time span of completion of the audit conducted by auditors in carrying out the field work. Auditing process requires a lot of time because it requires precision in auditing financial statements that indicate the length of the Audit Delay. The purpose of this study was to determine the effect of the total assets of the company, the level of solvency as well as the auditor’s opinion on Audit Delay. The population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange 2009-2011. The number of samples obtained as many as 144 companies that have been determined by purposive sampling method. The data analysis technique use dismultiple linear regression analysis. The test results showed that thevariabels affect the solvency and the auditor’s opinion on Audit Delay, where as no effect on total asets Audit Delay. Keywords : total asets , solvency , the auditor’s opinion , the Audit Delay”

Keywords

: total asets, solvency, the auditor’s opinion, the Audit Delay

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PDF:

https://jurnal.harianregional.com/akuntansi/full-7621

Published

2014-06-19

How To Cite

ARYANINGSIH, Ni Nengah Devi; BUDIARTHA, I Ketut. Pengaruh Total Aset, Tingkat Solvabilitas, dan Opini Audit Pada Audit Delay.E-Jurnal Akuntansi, [S.l.], v. 7, n. 3, p. 747-760, june 2014. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-7621. Date accessed: 28 Aug. 2025.

Citation Format

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Issue

Vol 7 No 3 (2014)

Section

Articles

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