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
References
Amalia, H. S., Anggraeni, M. F., Boedi, S., Kadir, A., & Hariyanto, D. 2021. Audit Delay of Food and Beverage Companies in Indonesia. Journal of Management and Accounting, 2(22): 22-28.
Aryaningsih, N. N. D, & Budiartha, I. K. 2014. The Effect of Total Assets, Solvency Level, and Audit Opinion on Audit Delay. E-Journal of Accounting, 7(3): 747-760.
Averio, I. 2020. The analysis of influencing factors on the going concern audit opinion-a study in manufacturing firms in Indonesia. Asian Journal of Accounting Research, 6(2): 152-164.
Boritz, J. Efrim and Guoping Liu. 2006. Determinants of the Timeliness of Quartely Reporting: Evidence From Canadian Firms. 5(2):1-23.
Cashmere. 2017. Financial Statement Analysis First Edition, Tenth Printing. Jakarta: Rajawali Press.
Chess, F. M., & Ilham, F. M., 2022. The Effect of Company Size, Audit Tenure, and Audit Opinion on Audit Delay in Property and Real Estate Sector Companies on the Indonesia Stock Exchange 2018-2020. Journal of Financial Accounting and Finance, 3 (1): 1-10.
Chandra, B. 2020. Analysis of the Effect of Audit Committee Characteristics on Audit Delay in Companies Listed on the Indonesia Stock Exchange. Journal of Applied Managerial Accounting, 4(2): 186-207.
Che-Ahmad, Ayoib and Shambarir Abidin. 2008. Audit Delay of Listed Companies: a Case of Malaysia. International Business Research 4(11): 32-39.
Gaol, R. L., & Duha, K. S. 2021. Factors Affecting Audit Delay in Mining Companies Listed on the Indonesia Stock Exchange. JRAK, 7(1): 64-74.
Ghozali, I. 2016. Application of Multivariate Analysis with the SPSS Program, Print VIII, Diponegoro University Publishing Agency.
Haliah., Nirwana., & Mangngalla. 2021. The Effect of Rewarding and Auditor Prefessional Commitment on Intention to Whistleblowing. Accounting Profession Journal. (APAJI), 3(1): 1-10.
Indonesian Accounting Association 2015. Financial Accounting Standards. Jakarta: Publisher Salemba Empat.
Jensen, M. C., & Meckling, W. H. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4): 305-360.
Kartika, A. 2011. Factors Affecting Audit Delay in Manufacturing Companies Listed on the IDX. Dynamics of Finance and Banking, 3 (2): 152-171.
Lestari, K. A. N. M., & Saitri, P. W. 2017. Analysis of the Effect of Company Size, Profitability, Solvency, Auditor Quality and Audit Tenure on Audit Delay in Manufacturing Companies on the Indonesia Stock Exchange for the 2012-2015 Period. Triatma Mulya College of Economics (STIE). 23(1): 01-11.
Nicolin, O., & Sabeni, A. 2013. The Effect of Corporate Goremance Structure, Audit Tenure, and Auditor Industry Specialization on Financial Statement Integrity (Study of Manufacturing Companies Listed on the IDX in 2008-2011). Thesis. Semarang: Diponogoro University.
Prabowo, P. P. I., & Marsono, M. 2013. Factors that Affect Audit Delay. Diponegoro Journal of Accounting, 10(2): 259-272.
Praptika, P. Y. H., & Rasmini, N. K. 2016. The effect of audit tenure, auditor turover and financial distress on audit delay in eppsumer goods companies. E-Journal of Accounting, IS (3): 2052-2081.
Pratiwi, C. I. E., & Wiratmaja, I. D. N. 2018. The effect of audit tenure and operating complexity on sadie stay for mining companies on the DX in 2013-2016 ENoumäl of decoming 246).
Shultoni, M. 2012. Determinants of Audit Delay and Its Effect on Investor Reaction, Journal of Accounting and Business Economics PSDKU kediri, 1 (1): 41-56.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Siti Luthfiah Ramadhani, Haliah, Andi Kusumawati

This work is licensed under a Creative Commons Attribution 4.0 International License.
International Journal Of Economics Social And Technology under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
Most read articles by the same author(s)
- Lasri ningsih, Haliah Haliah, Nirwana Nirwana, Determinan of Fraud Prevention in Public Procurement of Goods and Services: A Systematic Literature Review , International Journal Of Economics Social And Technology : Vol. 2 No. 1 (2023): 2023, March
- Khairum Nadila Sandy, Haliah Haliah, Nirwana Nirwana , Transparency and Accountability in Report Management , International Journal Of Economics Social And Technology : Vol. 4 No. 2 (2025): June, 2025
- Andi Batari Annisa Maknun, Haliah Haliah, Nirwana Nirwana, The Effect of Information Technology, Compliance Pressure, and Auditor Experience on Audit Quality , International Journal Of Economics Social And Technology : Vol. 2 No. 4 (2023): Desember 2023
- Urisnawati Rusli, Haliah Haliah, Nirwana Nirwana, Optimizing The Accountability Of Zakat Institutions With The Shariah Enterprise Theory Approach: A Systematic Literature Review , International Journal Of Economics Social And Technology : Vol. 3 No. 3 (2024): September 2024
- Muh. Nur Irfan Syarif, Haliah Haliah, Andi Kusumawati, The The Effect of Financial Performance on Stock Prices During the Pandemic , International Journal Of Economics Social And Technology : Vol. 3 No. 3 (2024): September 2024