Audit Delay Analysis Based on Audit Effort, Earning Per Share and Audit Opinions Before and During the Covid-19 Pandemic
Firdaus Amyar,
Abdul Fatah Nahrowi
Abstract:The audit process is complex and requires a lot of resources causing audit delays resulting in delays in submitting financial reports. The COVID-19 pandemic adds challenges to the audit process. This research aims to determine the effect of audit effort, earnings per share, and audit opinion on audit delay with financial distress as a moderating variable. This research method uses secondary data with a quantitative approach where the sample selected in this research uses a purposive sampling technique. The pop… Show more
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