The influence of company performance element, auditor's reputation and repeat audit to length of audit

Authors

  • Dimas Rijalul Fanny a:1:{s:5:"en_US";s:18:"Lampung University";} Author
    • Ratna Septiyanti University of Lampung, Indonesia Author
      • Usep Syaippudin University of Lampung, Indonesia Author

        DOI:

        https://doi.org/10.31686/ijier.vol8.iss4.2297

        Keywords:

        Length of audit, profitability, solvency, company size, auditor reputation, repeat audit

        Abstract

        This research aims to analyze the influence of company performance elements, auditor reputation and repeat audit on audit duration. The length of the audit is measured from the closing date of the financial year to the date the audit report was issued. The data used in this study are secondary data and sample selection using a purposive sampling method which consists of 320 companies listed on the Indonesia Stock Exchange (BEI) and publishes financial statements consistently in the 2014-2018 period. The method of analysis of this study uses multiple linear regression analysis. Based on the estimation results used it can be seen that only the auditor's reputation variable has no significant effect on the length of the audit, while the other variables are proven to have significant influence as follows: (i) Profitability has a significant negative effect on the length of the audit, (ii) Solvency has a positive influence and significant to the length of the audit, (iii) the size of the company has a negative and significant effect on the length of the audit, (iv) repeat audit has a negative and significant effect on the length of the audit.

        Author Biographies

        • Ratna Septiyanti, University of Lampung, Indonesia

          Faculty of Economics and Business

        • Usep Syaippudin, University of Lampung, Indonesia

          Accounting Department, Faculty of Economics and Business

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        Published

        2020-04-01

        Issue

        Vol. 8 No. 4 (2020): International Journal for Innovation Education and Research

        Section

        Journal Articles

        License

        Copyright (c) 2020 Dimas Rijalul Fanny, Ratna Septiyanti, Usep Syaippudin

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        This work is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.

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        How to Cite

        Fanny, D. R., Septiyanti, R., & Syaippudin, U. (2020). The influence of company performance element, auditor’s reputation and repeat audit to length of audit. International Journal for Innovation Education and Research, 8(4), 399-409. https://doi.org/10.31686/ijier.vol8.iss4.2297