The effect of audit opinion, financial distress, and good corporate governance on audit delay
This research examines the effect of financial distress, audit opinion, and good corporate governance on audit delays in Indonesian mining sector companies. By using panel data regression analysis, this study found that financial distress positively affects audit delay. Meanwhile, audit opinions and...
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| Format: | Article |
| Language: | Indonesian |
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Universitas Pamulang
2022-10-01
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| Series: | Keberlanjutan |
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| Online Access: | https://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/15638 |
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| _version_ | 1850283182200455168 |
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| author | Sugiyanto Sugiyanto |
| author_facet | Sugiyanto Sugiyanto |
| author_sort | Sugiyanto Sugiyanto |
| collection | DOAJ |
| description | This research examines the effect of financial distress, audit opinion, and good corporate governance on audit delays in Indonesian mining sector companies. By using panel data regression analysis, this study found that financial distress positively affects audit delay. Meanwhile, audit opinions and GCG are not proven to affect audit delay.
Abstrak
Penelitian menguji pengaruh financial distress, opinion audit, dan good corporate governance terhadap audit delay pada perusahaan-perusahaan sektor pertambangan Indonesia. Dengan menggunakan analisis regresi data panel, penelitian ini menemukan bahwa financial distress berpengaruh positif terhadap audit delay. Sementara itu, opini audit dan GCG tidak terbukti mempengaruhi audit delay. |
| format | Article |
| id | doaj-art-94ed1aebff8945cfbecfc8a2b9deebc2 |
| institution | OA Journals |
| issn | 2528-5599 2614-3291 |
| language | Indonesian |
| publishDate | 2022-10-01 |
| publisher | Universitas Pamulang |
| record_format | Article |
| series | Keberlanjutan |
| spelling | doaj-art-94ed1aebff8945cfbecfc8a2b9deebc22025-08-20T01:47:48ZindUniversitas PamulangKeberlanjutan2528-55992614-32912022-10-0171738210.32493/keberlanjutan.v7i1.y2022.p73-8213473The effect of audit opinion, financial distress, and good corporate governance on audit delaySugiyanto Sugiyanto0Universitas PamulangThis research examines the effect of financial distress, audit opinion, and good corporate governance on audit delays in Indonesian mining sector companies. By using panel data regression analysis, this study found that financial distress positively affects audit delay. Meanwhile, audit opinions and GCG are not proven to affect audit delay. Abstrak Penelitian menguji pengaruh financial distress, opinion audit, dan good corporate governance terhadap audit delay pada perusahaan-perusahaan sektor pertambangan Indonesia. Dengan menggunakan analisis regresi data panel, penelitian ini menemukan bahwa financial distress berpengaruh positif terhadap audit delay. Sementara itu, opini audit dan GCG tidak terbukti mempengaruhi audit delay.https://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/15638audit opinionaudit delayfinancial distressgcg |
| spellingShingle | Sugiyanto Sugiyanto The effect of audit opinion, financial distress, and good corporate governance on audit delay Keberlanjutan audit opinion audit delay financial distress gcg |
| title | The effect of audit opinion, financial distress, and good corporate governance on audit delay |
| title_full | The effect of audit opinion, financial distress, and good corporate governance on audit delay |
| title_fullStr | The effect of audit opinion, financial distress, and good corporate governance on audit delay |
| title_full_unstemmed | The effect of audit opinion, financial distress, and good corporate governance on audit delay |
| title_short | The effect of audit opinion, financial distress, and good corporate governance on audit delay |
| title_sort | effect of audit opinion financial distress and good corporate governance on audit delay |
| topic | audit opinion audit delay financial distress gcg |
| url | https://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/15638 |
| work_keys_str_mv | AT sugiyantosugiyanto theeffectofauditopinionfinancialdistressandgoodcorporategovernanceonauditdelay AT sugiyantosugiyanto effectofauditopinionfinancialdistressandgoodcorporategovernanceonauditdelay |