ANALISA FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN  PERIODE 2017-2021

Heny   Febriati; Zati Rizka  Fadhila

doi:10.55606/jebaku.v2i2.558

ANALISA FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN PERIODE 2017-2021

Authors

Heny Febriati Sekolah Tinggi Ilmu Ekonomi Totalwin
Zati Rizka Fadhila Sekolah Tinggi Ilmu Ekonomi Totalwin

DOI:

https://doi.org/10.55606/jebaku.v2i2.558

Abstract

This study aims to analyze the effect of profitability, leverage and audit committee on audit delay. This research was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample in this study was obtained by using a purposive sampling method, namely the sampling technique based on certain criteria. The results of this study conclude that (1) profitability has a negative effect on audit delay, (2) leverage has a positive effect on audit delay, while (3) audit committee has a negative effect on audit delay.

Downloads

Published

2022-07-27

How to Cite

Febriati, H. ., & Fadhila, Z. R. (2022). ANALISA FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN PERIODE 2017-2021. Jurnal Ekonomi Bisnis Dan Akuntansi, 2(2), 99–108. https://doi.org/10.55606/jebaku.v2i2.558