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- W4385384772 abstract "The purpose of this study is to determine the influence of auditor opinion and company size on audit delay. Company data includes agricultural companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sample data used in this study is the result of a purposive sampling technique of 12 companies. The analytical method used is descriptive analysis, correlation, F test, and regression analysis. The results of the study show that the variables known to the auditor's opinion and company size have a significant effect on audit delay.
 Keywords: Audit Opinion, Audit Delay, Company Size.
 Tujuan dari penelitian ini adalah untuk mengetahui adanya pengaruh Opini Auditor dan Ukuran Perusahaan terhadap audit delay. Data perusahaan mencakup perusahaan pertanian yang terdaftar dalam Bursa Efek Indonesia (BEI) pada tahun 2019-2021. Sampel data yang digunakan di dalam penelitian ini merupakan hasil dari teknik purposive sampling sebanyak 12 Perusahaan. Metode analisis yang digunakan yaitu analisis deskriptif, korelasi, uji F, dan analisis regresi. Hasil penelitian menunjukkan bahwa variable yang diketahui opini auditor dan ukuran perusahaan berpengaruh signifikan terhadap audit delay.
 Kata Kunci: Audit delay, opini auditor, ukuran perusahaan." @default.
- W4385384772 created "2023-07-30" @default.
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- W4385384772 date "2023-02-28" @default.
- W4385384772 modified "2023-10-05" @default.
- W4385384772 title "PENGARUH OPINI AUDITOR DAN UKURAN PERUSAHAAN (SIZE) TERHADAP AUDIT DELAY (AUDIT REPORT LAG) PADA SEKTOR PERTANIAN DI BURSA EFEK INDONESIA" @default.
- W4385384772 doi "https://doi.org/10.60090/kar.v4i1.898.46-54" @default.
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