PENGARUH OPINI AUDIT, REPUTASI KANTOR AKUNTAN PUBLIK, DAN AUDIT FEE TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2017-2022)
Abstract
Abstract
This study aims to identify and provide evidence regarding the influence of audit opinion, reputation of public accounting firms and audit fees on audit delay. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange during the 2017–2022 period. The data used in this research is secondary data with a sample of 21 companies with 6 years of observation. This study used quantitative methods and the determination of the sample in this study used a purposive sampling technique. The total sample of this study is 67 data from the annual report. Hypothesis testing was carried out using the E-views Version 12 application. Based on the test results, it was found partially that audit opinion has a significant effect on audit delay while the reputation of a public accounting firm and audit fees do not have a significant effect on audit delay.
Keywords: Opinion Audit, Public Accounting Firm Reputation and Audit Fee, Audit DelayReferences
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