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Do Audit Committee Competence and Firm Size Influence Audit Delay? (Empirical Study on Mining Sector Companies Listed on Indonesia Stock Exchange 2017-2019)
- Source :
- KnE Social Sciences.
- Publication Year :
- 2023
- Publisher :
- Knowledge E DMCC, 2023.
-
Abstract
- This study aimed to analyze the influence of audit committee competence and audit firm-size on audit delay. This research was conducted using quantitative approaches and utilized data from 43 mining sector companies listed on the Indonesia Stock Exchange during 2017-2019. The result of the study concluded that audit committee competence and audit firm size partially have a negative effect on audit delay. Audit committee competence and audit firm size simultaneously negatively and significantly affect audit delay. Keywords: Audit Delay, Audit Committee Competence, Audit Firm Size.
Details
- ISSN :
- 2518668X
- Database :
- OpenAIRE
- Journal :
- KnE Social Sciences
- Accession number :
- edsair.doi...........8d6cd5720645d184551b7633b69b9954