The Influence Of Hood Reputation, Auditor Turnover And Financial Distress On Audit Delay In Mining Companies In The Oil And Gas Sub-Sector
Abstract
The research objective is to determine the effect of KAP reputation, auditor changes and financial difficulties on audit delay in oil and gas sub-sector mining companies listed on the Indonesia Stock Exchange in 2016-2020. The type of research used is quantitative research and secondary data in the form of audited financial reports obtained from the official IDX website. The main population of the study is mining companies in the oil and gas sub-sector listed on the Indonesia Stock Exchange in 2016-2020 as many as 15 companies, using sampling techniques with purposive sampling method so that 14 companies are obtained. company samples were obtained within a period of 5 years, so that 70 data were analyzed. The analysis method used is multiple linear regression analysis using the Eviews 9 program. The results showed that simultaneously KAP reputation, auditor turnover and financial difficulties have a significant effect on audit delay. Partially, financial difficulties and KAP reputation have a significant positive effect on audit delays. However, auditor turnover has no effect on audit delay
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