Pengaruh Fee Audit, Pergantian Auditor, Dan Ukuran Perusahaan Terhadap Audit Delay

Authors

  • Salsabila Fathonah Mercu Buana University
  • Ika Sari Mercu Buana University
  • Septyana Mubarakah Mercu Buana University

DOI:

https://doi.org/10.32662/gaj.v7i1.3436

Keywords:

Audit Delay, Fee Audit, Pergantian Auditor, Ukuran Perusahaan.

Abstract

This study aims to test, analyze and obtain empirical evidence regarding the effect of  fee audit, auditor switching, and company size on audit delay. This research was conducted on mining sector companies listed on the Indonesia Stock Exchange during the 2021-2022 period. This study uses secondary information from financial statements of mining companie listed on the Indonesia Stock Exchange. The sampling technique in this study uses purposive sampling with several predetermined criteria so that the samples obtained were 72 samples. The data analysis method used is panel data regression test use the software application Eviews. The results of this study indicate that (1) Fee Audit has a negative effect on audit delay, (2) Auditor Switching has no effect on audit delay, and (3) Company Size has no effect on audit delay.

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Published

2024-04-29

How to Cite

Fathonah, S., Sari, I., & Mubarakah, S. (2024). Pengaruh Fee Audit, Pergantian Auditor, Dan Ukuran Perusahaan Terhadap Audit Delay. Gorontalo Accounting Journal, 7(1), 136–143. https://doi.org/10.32662/gaj.v7i1.3436

Issue

Volume 7 Nomor 1 April 2024

Section

Articles

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