PENGARUH AUDIT FEE DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Authors

  • Esti Damayanti Universitas Krisnadwipayana

Keywords:

Audit Delay, Audit Fee, Reputation Of Auditor

Abstract

The purpose of this research is to determine and analyze that audit fee, and reputation of auditor have an
impact on audit delay in energy companies listed on the Indonesian Stock Exchange from 2017 to 2019.
This research is a causal comparative with quantitative approach. The samples are 32 energy companies
with purposive sampling method. The research was using data that downloaded from official website of
Indonesian Stock Exchange. The data analysis techniques are descriptive statistics, precondition analysis
test, and hypothesis tests using single and multiple linear regression analysis that tested on IBM SPSS
Version 25. The results show audit fee has no impact on audit delay whereas reputation of auditor has
negative significant on audit delay. Simultaneously, audit fee and reputation of auditor have significant
impact on audit delay.

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Published

2022-08-01