Pengaruh Pergantian Auditor, Kesulitan Keuangan, dan Reputasi KAP terhadap Fenomena Audit Delay
نویسندگان
چکیده
The purpose of this study was to determine the effect auditor switching, financial distress, and KAP reputation on phenomenon audit delay in property & real estate companies listed Indonesia Stock Exchange for period 2016 2020. This uses three (3) independent variables, namely as well one (1) dependent variable delay. sampling method used a purposive technique with sample twenty-six (26) five (5) years observation, order obtain final hundred thirty (130) data. data analysis is panel regression using EViews 12 SV computer application program. results indicate that switching distress partially have no While affects
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ژورنال
عنوان ژورنال: Perspektif Akuntansi
سال: 2022
ISSN: ['2623-0186', '2623-0194']
DOI: https://doi.org/10.24246/persi.v5i3.p297-313