ANTESEDEN DAN KONSEKUENSI AUDIT DELAY TERHADAP KUALITAS AUDIT
Journal Title: Akuntansi Dewantara - Year 2018, Vol 2, Issue 1
Abstract
This study aimed to examine the variable of firm size and audit opinion whether the two variables are antecedent variable from audit delay and influence to audit quality. This study uses secondary data in the form of annual financial statements (annual report) company. The population in this study are all manufacturing companies in basic and chemical industry sectors that have been listed in Indonesia Stock Exchange (BEI). The sample in this research is manufacturing company of industrial sector of basic material and chemical observation that meet the criteria and has been determined related to the problem. Sampling technique that will be used in this research is purposive sampling technique. Technique analysis data in this research is by using method of Structural Equation Model - Partial Least Square (SEM-PLS) with WarpPLS. Based on the result of data analysis and the result of hypothesis testing, it is concluded that firm size and audit opinion are antecedents of audit delay while audit quality is not a consequence of audit delay.
Authors and Affiliations
Suyanto Suyanto, Nur Anita Chandra Putry, Elysabet Sugiharti
Keywords
Related Articles
- EP ID EP286690
- DOI 10.29230/ad.v2i1.2581
- Views 116
- Downloads 0
PENGARUH NPM, FDR, KOMITE AUDIT, PERTUMBUHAN USAHA, LEVERAGE DAN SIZE TERHADAP MANAJEMEN LABA
The purpose of this study was to know the influence of NPM , FDR, Audit Committee, the sales growth (growth), leverage and size of the company earnings management practices of Islamic banking in Indonesia. The dependent...
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA TEMANGGUNG
This research aims to analyze the factors that influence of tax evasion. The independent variable in this research are tax fairness, taxation system, subjective norm, tax compliance, discrimination, quality of tax servic...
PENGARUH PEMERIKSAAN PAJAK, PENAGIHAN PAJAK, DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK STUDI KASUS PADA KPP PRATAMA RABA BIMA TAHUN 2012-2015
This research is aimed to determine the influence of tax examination, tax collection, and taxpayer pursuence in simultaneously as well as partially toward tax reciept. The population of research were taken from all of ta...
PENGARUH KETIDAKPASTIAN LINGKUNGAN DAN STRATEGI BISNIS TERHADAP SISTEM INFOMASI AKUNTANSI MANAJEMEN DENGAN TOTAL QUALITY MANAGEMENT SEBAGAI VARIABEL INTERVENING
This study aims to test the influence of uncertainty the environment and business strategy against the system information accounting management with a total quality management (TQM ) as variable no intervening. This rese...
PENGARUH LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN
The purpose of this study was to examine issues relating to the measurement of the quality of empirical studies of financial statement information on the company property and real estate the period 2008-2011 . This study...