{"title":"公司规模、国际财务报告准则的实施以及审计师对2018-2020年印尼证券交易所上市银行类公司审计延迟的影响","authors":"B. Handoko, Lanang Bagas Adi Candra","doi":"10.1145/3549823.3549839","DOIUrl":null,"url":null,"abstract":"This study aims to empirically examine the effect of firm size, implementation of IFRS, and audit opinion on audit delay in banking entities listed on the Indonesia Stock Exchange. The data used are audited financial statements listed on the Indonesia Stock Exchange and websites of banking entities. The sampling method in this study used non-probability or purposive sampling. The independent variables in this study were company size, implementation of IFRS, and auditor's opinion which would later affect the variables. bound, namely audit delay. The data analysis process carried out was classical assumption test analysis and hypothesis testing analysis using IBM SPSS version 25 software. The results of the study show that the size of the company, the application of IFRS and the auditor's opinion have a semi-annual effect on audit delay. However, partially, company size and auditor's opinion have an effect on audit delay, while the implementation of IFRS has no effect on audit delay.","PeriodicalId":340167,"journal":{"name":"Proceedings of the 9th International Conference on Management of e-Commerce and e-Government","volume":"11 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Influence of Company Size, Implementation of IFRS and Auditor's Opinion on Audit Delay in Banking Sector Companies Listed on the Indonesia Stock Exchange for the Period 2018-2020\",\"authors\":\"B. Handoko, Lanang Bagas Adi Candra\",\"doi\":\"10.1145/3549823.3549839\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to empirically examine the effect of firm size, implementation of IFRS, and audit opinion on audit delay in banking entities listed on the Indonesia Stock Exchange. The data used are audited financial statements listed on the Indonesia Stock Exchange and websites of banking entities. The sampling method in this study used non-probability or purposive sampling. The independent variables in this study were company size, implementation of IFRS, and auditor's opinion which would later affect the variables. bound, namely audit delay. The data analysis process carried out was classical assumption test analysis and hypothesis testing analysis using IBM SPSS version 25 software. The results of the study show that the size of the company, the application of IFRS and the auditor's opinion have a semi-annual effect on audit delay. However, partially, company size and auditor's opinion have an effect on audit delay, while the implementation of IFRS has no effect on audit delay.\",\"PeriodicalId\":340167,\"journal\":{\"name\":\"Proceedings of the 9th International Conference on Management of e-Commerce and e-Government\",\"volume\":\"11 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-07-07\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Proceedings of the 9th International Conference on Management of e-Commerce and e-Government\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1145/3549823.3549839\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Proceedings of the 9th International Conference on Management of e-Commerce and e-Government","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1145/3549823.3549839","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Influence of Company Size, Implementation of IFRS and Auditor's Opinion on Audit Delay in Banking Sector Companies Listed on the Indonesia Stock Exchange for the Period 2018-2020
This study aims to empirically examine the effect of firm size, implementation of IFRS, and audit opinion on audit delay in banking entities listed on the Indonesia Stock Exchange. The data used are audited financial statements listed on the Indonesia Stock Exchange and websites of banking entities. The sampling method in this study used non-probability or purposive sampling. The independent variables in this study were company size, implementation of IFRS, and auditor's opinion which would later affect the variables. bound, namely audit delay. The data analysis process carried out was classical assumption test analysis and hypothesis testing analysis using IBM SPSS version 25 software. The results of the study show that the size of the company, the application of IFRS and the auditor's opinion have a semi-annual effect on audit delay. However, partially, company size and auditor's opinion have an effect on audit delay, while the implementation of IFRS has no effect on audit delay.
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