The Effect of Auditor Opinion, Solvency, Company Size and Audit Tenure on Audit Delay

Authors

  • Siti Luthfiah Ramadhani Universitas Hasanuddin
  • Haliah Haliah Universitas Hasanuddin
  • Andi Kusumawati Universitas Hasanuddin

DOI:

https://doi.org/10.59086/ijest.v2i4.341

Keywords:

Audit Opinion, Solvency, Size Company, audit tenure, audit delay

Abstract

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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Published

2023-10-10

How to Cite

Siti Luthfiah Ramadhani, Haliah, H., & Kusumawati, A. (2023). The Effect of Auditor Opinion, Solvency, Company Size and Audit Tenure on Audit Delay. International Journal Of Economics Social And Technology, 2(4), 225–230. https://doi.org/10.59086/ijest.v2i4.341

Issue

Vol. 2 No. 4 (2023): Desember 2023

Section

Artikel

License

Copyright (c) 2023 Siti Luthfiah Ramadhani, Haliah, Andi Kusumawati

Creative Commons License

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.