The Influence of Audit Opinion, Auditor Reputation, and Fee Audit of Audit Delays in Companies Listed on the Indonesian Stock Exchange (BEI) for the 2022-2024 Period
DOI:
https://doi.org/10.58258/227q7c92Abstract
This study examines the effect of Audit Opinion, Auditor Reputation, and Audit Fees on Audit Delay in Companies Listed on the Indonesia Stock Exchange. The target population for this study was 92 companies on the Indonesia Stock Exchange from 2022 to 2024. As a sample for this study, 34 companies were selected using a purposive sampling technique. This study uses secondary data from Annual Reports and Independent Audit Reports for the period 2022 to 2024. The researcher used multiple linear regression analysis with SPSS version 25. The results of the study indicate that, based on the t-test, Audit Opinion and Audit Fees have no effect on Audit Delay. Meanwhile, it was found that Audit Reputation has a negative effect on audit delay.References
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