THE EFFECT OF COMPANY SIZE AND AUDIT OPINION ON THE AUDIT DELAY OF FOOD AND BEVERAGE COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE 2015-2018

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Rakhmi Ridhawati
STIE NASIONAL BANJARMASIN
M.Riduan Abdillah
POLITEKNIK NEGERI TANAH LAUT
Farida Ariyana
STIE NASIONAL BANJARMASIN

Abstract

Abstract,


This research aims to prove the effect of company size and audit opinion on audit delay in food and beverage companies listed on the Indonesia Stock Exchange in 2015-2018.


This research method is a quantitative method. This research sample selection method using purposive sampling method. The dependent variable in this research is audit delay, while the independent variables in this research are company size and audit opinion. The population in this research were food and beverage companies listed on the Indonesia Stock Exchange during the 2015-2018 period, totaling 56 companies. The sample selection in this research using purposive sampling method. The research sample that was determined as many as 36 research samples. The analysis of this research uses multiple linear regression.


The results showed that company size had no effect on audit delay, while audit opinion had an effect on audit delay.

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How to Cite
Ridhawati, R., Abdillah, M., & Ariyana, F. (2021). THE EFFECT OF COMPANY SIZE AND AUDIT OPINION ON THE AUDIT DELAY OF FOOD AND BEVERAGE COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE 2015-2018. Dinamika Ekonomi: Jurnal Ekonomi Dan Bisnis, 14(1), 1-15. Retrieved from https://journal.stienas-ypb.ac.id/index.php/jdeb/article/view/305
Issue
Vol 14 No 1 (2021): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol 14. No.1 Maret 2021
Section
Articles

This work is licensed under a Creative Commons Attribution 4.0 International License

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