期刊名称：Sriwijaya International Journal of Dynamic Economics and Business
印刷版ISSN：2581-2904
电子版ISSN：2581-2912
出版年度：2020
卷号：4
期号：4
页码：315-324
DOI：10.29259/sijdeb.v4i4.315-324
语种：English
出版社：Fakultas Ekonomi Universitas Sriwijaya
摘要：This study analyses the effect of debt to equity ratio, return on asset ratio, and firm size toward audit delay. The population in this study is listed companies on mining sector at the Indonesia Stock Exchange circa 2017-2019, which consists of 13 companies. This study employed multiple regression analysis and purposive sampling as an analysis method and sampling technique, respectively. The result shows that debt to equity ratio and return on asset ratio do not have a significant effect on audit delay, meanwhile firm size significantly affects audit delay.
关键词：debt to equity ratio;return on asset ratio;firm size;audit delay
