Pengaruh Ukuran Perusahaan, Reputasi Auditor, Dan Komite Audit Terhadap Audit Delay
Keywords:
Audit Committee, Audit Delay, Company Size, Reputation of AuditorsAbstract
This research aims to find out the influence of company size, the reputation of auditors, and audit committees on Audit Delays on basic industrial and chemical sector manufacturing companies listed on the Indonesia Stock Exchange. The sampling method used is Purposive Sampling, from the population of 71 companies obtained a sample of 14 companies from basic industrial and chemical sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2020, namely for 5 years of research, so that descriptive and regression analysis panel data, then processed using Eviews Software version 9. The results showed that partially the Size of the Company had a significant effect on Audit Delay because the probability value of 0.0065 was smaller than the signification rate of 0.05 (0.0065 < 0.05). The auditor's reputation had no effect on Audit Delay because the probability value of 0.7712 was greater than the signification rate of 0.05 (0.7712 > 0.05). The Audit Committee had no significant effect on Audit Delay because the probability value of 0.9892 was greater than the signification rate of 0.05 (0.9892 > 0.05). Simultaneously the Size of the Company, the Reputation of the Auditor and the Audit Committee has a significant effect on Audit Delay because the probability value of 0.018523 is smaller than the predetermined significance value of 0.05 (0.018523 < 0.05). in basic industrial and chemical sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020.
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