PENGARUH AUDIT TENURE, UMUR PERUSAHAAN, HUBUNGAN AUDITOR DAN REPUTASI KAP TERHADAP AUDIT DELAY

KRISTIANI NOVITA SARI MUNTHE, RAHMAD OLOANSYAH PAKPAHAN (2022) PENGARUH AUDIT TENURE, UMUR PERUSAHAAN, HUBUNGAN AUDITOR DAN REPUTASI KAP TERHADAP AUDIT DELAY , SKRIPSI, UNIVERSITAS PRIMA INDONESIA

ABSTRAK

The purpose of this study is to determine the effect of audit tenure,
company age, auditor relationship and public accounting firm
reputation on audit delay. This research uses multiple linear
regression method, besides that this research uses a descriptive
approach. This study uses fifty four companies as the population.
In this study, the purposive sampling method is a technique for
taking samples used to produce forty-three companies as samples.
This study partially shows that audit tenure, company age, and the
reputation of a public accounting firm have a negative effect on
audit delay and auditor relationships have a positive influence on
audit delay. Simultaneously, the results of this study show that
there is an influence on audit delay from the variables of audit
tenure, company age, auditor relationship and reputation of public
accounting firms.

JURNAL