Analysis of Audit Delay Determinants and Effect on Investor Reaction

Megong, Yohanis Moat and Susanto, Djoko and Siregar, Baldric (2022) Analysis of Audit Delay Determinants and Effect on Investor Reaction. IOSR Journal of Business and Management (IOSR-JBM), 24 (2). pp. 57-64. ISSN e-ISSN: 2278-487X, p-ISSN: 2319-7668.

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Abstract

This research aims to prove empirically the analysis of the determinants of audit delay and its effect on investor reactions. This research uses a sample of entities that are members of the Kompas 100 Index, with a period from 2017 to 2019. The data used is secondary data. The sample was taken using purposive sampling, with a total sample of 93 samples in this research. The results of this research indicate that the complexity of financial statements is supported, in which the complexity of financial statements has a positive effect on audit delay. Meanwhile, financial distress, type of industry, restatement of financial statements and related party transactions on audit delay, and audit delay on investor reactions are not supported. However, the results for the type of industry on audit delay indicate that the type of industry has a negative effect on audit delay, while the results for audit delay on investor reactions indicate that audit delay has a positive effect on investor reactions.

Item Type:	Article
Subjects:	AKUNTANSI > Audit
Divisions:	Dosen STIE YKPN > Artikel
Depositing User:	Unnamed user with email webmaster@stieykpn.ac.id
Date Deposited:	05 Apr 2023 02:20
Last Modified:	05 Apr 2023 04:26
URI:	http://repositorybaru.stieykpn.ac.id/id/eprint/887

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