分析影响审计延迟的内部影响

Accounting Profession Journal APAJI Pub Date : 2020-07-31 DOI:10.35593/APAJI.V2I2.15

I. M. D. Endiana, I. K. Apriada

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引用次数: 2

摘要

审计延迟是指审计人员完成财务报表审计任务所需的时间跨度，从公司帐目结算日12月31日至出具审计报告之日止。本研究旨在确定盈利能力、偿付能力、活动性和公司年龄对审计延迟的影响。研究样本是39家房地产公司。结果表明，盈利能力和活动对审计延迟有负向影响，偿付能力对审计延迟没有影响，而公司年龄对审计延迟有正向影响

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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ANALISIS DAMPAK INTERNAL YANG MEMPENGARUHI AUDIT DELAY

Audit delay is the time span required by the auditor to complete the audit task on the financial statements which can be calculated from the closing date of the company's books, 31 December to the date of issuance of the audit report. This study aims to determine the effect of profitability, solvency, activity and company age on audit delay. The research sample was 39 property and real estate companies. The results showed that profitability and activity had a negative effect on audit delay, solvency had no effect on audit delay, while company age had a positive effect on audit delay

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来源期刊

Accounting Profession Journal APAJI

自引率

0.00%

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审稿时长

6 weeks