Determinant Audit Determinant Analysis in Mining Companies on the Indonesia Stock Exchange for the 2015-2020 Period
Journal Title: Journal of Economics, Finance and Management Studies - Year 2023, Vol 6, Issue 05
Abstract
This study aims to determine the effect of financial distress, audit tenure, and company size on audit delay in mining companies on the Indonesian stock exchange in 2017-2019. The data analysis in this study was in the form of panel data, with a total study population of 53 companies, which were re-selected using a purposive sampling method with certain criteria and obtained sample results totaling 41 companies. The research method uses multiple linear regression analysis with the application of eviews 9. The results of the study show that simultaneously there is a significant effect of financial distress, audit tenure, and firm size. In addition, the results of the study partially show that there is an effect of financial distress, company size has a significant effect on audit delay, while audit tenure has no significant effect on audit delay.
Authors and Affiliations
Wimba Respatia, R Yudi Sidharta, Agung Kristiawan, Sapari
Keywords
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- EP ID EP727036
- DOI 10.47191/jefms/v6-i5-09
- Views 40
- Downloads 0
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