TY - JOUR
T1 - The effect of a fraudulent financial statement, firm size, profitability, and audit firm size on audit delay
AU - Ginting, Christy Ulina
AU - Hidayat, Widi
N1 - Publisher Copyright:
© 2019, Primrose Hall Publishing Group.
PY - 2019
Y1 - 2019
N2 - This research has been conducted to analyze the effect of a fraudulent financial statement, company size, profitability, and the size of the audit firm on audit delay. The population selected in this research were agricultural and mining enterprises that were registered on the Indonesia Stock Exchange from 2014-2017. The sampling technique utilized in this research is purposive sampling. Based on the predetermined criteria, 94 enterprises have been obtained as the target population. Analytical techniques employed in this research are the normality test, descriptive statistical analysis, Pearson correlation, and multiple linear regression analysis. The results indicate that the scope of the fraudulent financial statement and profitability did not affect the audit delay. However, both company size and public accounting firm size have a significant negative effect on the audit delay.
AB - This research has been conducted to analyze the effect of a fraudulent financial statement, company size, profitability, and the size of the audit firm on audit delay. The population selected in this research were agricultural and mining enterprises that were registered on the Indonesia Stock Exchange from 2014-2017. The sampling technique utilized in this research is purposive sampling. Based on the predetermined criteria, 94 enterprises have been obtained as the target population. Analytical techniques employed in this research are the normality test, descriptive statistical analysis, Pearson correlation, and multiple linear regression analysis. The results indicate that the scope of the fraudulent financial statement and profitability did not affect the audit delay. However, both company size and public accounting firm size have a significant negative effect on the audit delay.
KW - Audit delay
KW - Audit firm size
KW - Firm size
KW - Fraudulent financial statement
KW - Profitability
UR - http://www.scopus.com/inward/record.url?scp=85078910309&partnerID=8YFLogxK
M3 - Article
AN - SCOPUS:85078910309
SN - 2201-1315
VL - 9
SP - 323
EP - 341
JO - International Journal of Innovation, Creativity and Change
JF - International Journal of Innovation, Creativity and Change
IS - 7
ER -