PENGARUH AUDIT TENURE DAN KUALITAS AUDIT TERHADAP AUDIT DELAY PADA SUB SEKTOR MINYAK MENTAH DAN GAS BUMI YANG TERDAFTAR DI BEI TAHUN 2017-2020
Keywords:
audit tenure,, audit quality, audit delayAbstract
This study aims to examine audit tenure and audit quality in influencing
audit delay in crude oil and gas sub-sector companies listed on the Indonesia Stock
Exchange, using a period of 4 years (2017-2020). Observation data were 44 samples
from 11 companies which were obtained using purposive sampling method. The
analytical methods used are descriptive quantitative, normality test, multicollinearity
test, heteroscedasticity test, autocorrelation test, partial, t test, multiple linear
regression and F test. The results of the analysis of this study indicate that audit tenure
has no significant effect on audit delay and audit quality has no significant effect on
audit delay. The results of all the variables studied are that there is no significant
effect between audit period and audit quality on audit delay in oil and gas sub-sector
companies listed on the Indonesia Stock Exchange in 2017-2020.
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