PENGARUH FEE AUDIT DAN UKURAN KAP TERHADAP AUDIT DELAY (Studi pada KAP Kota Makassar)

Sari, Indah Purnama PENGARUH FEE AUDIT DAN UKURAN KAP TERHADAP AUDIT DELAY (Studi pada KAP Kota Makassar). PENGARUH FEE AUDIT DAN UKURAN KAP TERHADAP AUDIT DELAY (Studi pada KAP Kota Makassar). (Submitted)

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Abstract

This study aims to determine the effect of fees auditon audit delays at the Makassar City Public Accounting Firm The Effect of KAP Size on Audit Delay at Makassar City Public Accounting Firm. The population in this study was 41 respondents. Data were collected by using a questionnaire that has been tested for validity and reliability. The data analysis technique used is multiple regression using Statistical Packages for Social Science (SPSS). The results of this study indicate that partially the Fee Auditand KAP Size have a positive and significant effect on Audit Delay at the Makassar City Public Accountant Office. R Square value of 0.055 or 55%. This shows that the percentage of the influence of the independent variable (Fee Auditan KAP Size) on the dependent variable (Audit Delay) is 55%. while the remaining 45% is influenced or explained by other variables not in the study. Keywords: Fee Audit, KAP Size, and Audit Delay

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