The Effect of Auditor Opinion, Solvency, Company Size and Audit Tenure on Audit Delay
DOI:
https://doi.org/10.59086/ijest.v2i4.341Keywords:
Audit Opinion, Solvency, Size Company, audit tenure, audit delayAbstract
This study to test and analyze the effect of auditor opinion, solvency, company size, and audit tenure on audit delay. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This research use quantitative methods with multiple linear regression analysis tools. The method of determining the sample using purposive sampling with a total sample of 86 companies during 2017-2021. The results of this study indicate that auditor opinion and company size have a positive effect on audit delay, while solvency and audit tenure have no effect on audit delay.
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