Pengaruh Opini Audit, Pergantian Auditor, Kesulitan Keuangan, Dan Efektivitas…

This study aims to prove the factors that influence audit delay. The factors tested in this study were audit opinion, auditor change, financial difficulties, audit committee size, meeting frequency and member expertise. The population of this study are all companies listed on the Indonesia Stock Exchange in 2014-2017. The total sample of this research is 78 companies with a 4-year observation p…