Pengaruh Audit Tenure, Financial Distress dan Profitabilitas Terhadap Audit Delay Bank Umum Syariah Periode 2015-2019
Keywords:
audit delay, audit tenure, financial distress, profitabilityAbstract
This study aims to examine the effect of audit tenure, financial distress and profitability on audit delay of Islamic Commercial Banks for the 2015-2019 period. The data collection method in this study uses the documentation method, namely documenting the financial statements of Islamic Commercial Banks in Indonesia for the period 2015-2019. The population used in this study were all Islamic Commercial Banks for the period 2015-2019. The sample in the study was determined using purposive sampling method, so that the research sample obtained was 12 Islamic Commercial Banks in a period of 5 years (2015-2019). Data and hypothesis testing using multiple regression analysis methods with the help of the SPSS (Statistical Package For Social Sciences) ver.22 program. The results showed that the first hypothesis (H1) stated that audit tenure has a negative and significant effect on audit delay. The second hypothesis (H2) states that financial distress has no effect and is not significant to audit delay. The third hypothesis (H3) states that profitability has a negative and significant effect on audit delay.
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