Analisis Pengaruh Ukuran KAP, Ukuran Perusahaan dan Opini Audit terhadap Waktu Audit pada Perusahaan Subsektor Makanan dan Minuman di BEI

Abstract

Each company has its own uniqueness causing auditors to require different process and time between companies to conduct audits. It can be influenced by the complexity of the company, auditors who conduct audits, audit opinions, and others. This study aims to determine the influence of accouting firm size, firm size, and audit opinion on audit time. The population of this study is the food and beverages subsector companies on the Indonesia Stock Exchange from 2014 to 2019. The research samples are 16, which are determined using purposive sampling method. This is a causal associative research, using secondary data obtained from documentary studies. The research implies the analysis of correlation coefficient, determination coefficient, multiple linear regression, F test, and t test. This research proves that firm size and audit opinion have no significant influence on audit time. Accouting firm size has a negative influence on audit time.

Keywords: firm size, accouting firm size, audit opinion, audit report lag.