PENGARUH AUDIT TENURE, SPESIALISASI INDUSTRI KAP DAN REPUTASI KAP TERHADAP AUDIT DELAY
This research aims to determine the effect of audit tenure, audit firm industry specialization and audit firms reputation on audit delay. The object of this research is property and real estate companies listed on Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total sample of 44 comp...
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2022-07-05.
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| 520 | |a This research aims to determine the effect of audit tenure, audit firm industry specialization and audit firms reputation on audit delay. The object of this research is property and real estate companies listed on Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total sample of 44 companies. This research uses quantitave methods with panel data using SPSS 24th version. The data analysis technique used is the classical assumption test, multiple linear regression test and hypothesis testing using a significance of 5%. The results of this study indicate that audit tenure has a positive effect on audit delay while audit firm industry specialization and audit firms reputation have no effect on audit delay. | ||
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