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

Dimas Rijalul Fanny; Ratna  Septiyanti; Usep Syaippudin

doi:10.31686/ijier.vol8.iss4.2297

Authors

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

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.

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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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