THE EFFECT OF KAP REPUTATION, AUDITOR TURNOVER, AND FINANCIAL DISTRESS ON AUDIT DELAY

Yudi Guntara, Rahma Wiyanti

Abstract


This study aims to determine the effect of KAP reputation, auditor turnover and financial distress on audit delay in coal mining companies listed on the Indonesia Stock Exchange in 2015-2019. This type of research is quantitative research and uses secondary data in the form of audited financial reports obtained from the official website of the IDX. The population in this study is the coal mining sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019 as many as 22 companies with the sample selection technique using purposive sampling method and obtained 14 sample companies with a period of 5 years so that the analyzed data amounted to 70 data. The analysis technique used is multiple linear regression analysis with the help of the Eviews 9 program. The results show that simultaneously the reputation of KAP, auditor turnover and financial distress have a significant effect on audit delay. Partially financial distress has a significant positive effect on audit delay. Meanwhile, KAP reputation and auditor turnover have no effect on audit delay.

 

Keywords: Audit delay, KAP reputation, auditor turnover, financial distress


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References


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