Borobudur Accounting Review
https://journal.unimma.ac.id/index.php/bacr
<p><span style="font-size: 12px;">Journal title : <strong>Borobudur Accounting Review</strong><br>Abbreviation : <strong>BACR</strong><br>ISSN : <a href="https://issn.lipi.go.id/terbit/detail/20210712440619549">2798-5237</a><br>DOI Prefix : 10.31603/bacr by <img src="http://ijain.org/public/site/images/apranolo/Crossref_Logo_Stacked_RGB_SMALL.png" width="55" height="15"><br>Frequency : Biannualy<br>Type of peer-review: <strong>Single-blind</strong><br>Editors : See <a href="http://journal.ummgl.ac.id/index.php/bacr/about/editorialTeam">Editorial Team</a> </span></p>en-US[email protected] (Nur Laila Yuliani)[email protected] (Betari Maharani)Mon, 30 Jun 2025 00:00:00 +0000OJS 3.1.1.4http://blogs.law.harvard.edu/tech/rss60Pengaruh audit opinion, audit tenure dan liquidity terhadap audit delay pada industri tekstil dan garmen
https://journal.unimma.ac.id/index.php/bacr/article/view/12382
<p><em>Audit delays can be a cause that affects the decision-making process of stakeholders. The aims of this study is to investigate the various factors that affect audit delays in the textile and garment industry. Using purposive sampling technique based on a number of specific criteria, this study selected a sample of textile and garment subsector companies that regularly submit their financial reports from 2019 to 2023. A quantitative approach based on secondary data is used in this study. A total of 55 data from 11 companies were collected based on these criteria. Using Eviews 12 software, multiple regression techniques were used to analyze the data. Partial test results (t-test) show that audit tenure and audit opinion have negatively affect to audit delay. In contrast, liquidity does not affect on audit delay. This study makes an important contribution in understanding the aspects that affect audit delay, which can provide guidance for stakeholders in decision making.</em></p>Dea Karima, Tri Darma Rosmala Sari
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http://creativecommons.org/licenses/by-nc/4.0
https://journal.unimma.ac.id/index.php/bacr/article/view/12382Tue, 01 Jul 2025 03:24:18 +0000