{"id":"https://openalex.org/W2747233263","doi":"https://doi.org/10.31937/akuntansi.v8i1.574","title":"Pengaruh Profitabilitas, Leverage, Reputasi KAP dan Opini Audit terhadap Audit Delay","display_name":"Pengaruh Profitabilitas, Leverage, Reputasi KAP dan Opini Audit terhadap Audit Delay","publication_year":2016,"publication_date":"2016-06-20","ids":{"openalex":"https://openalex.org/W2747233263","doi":"https://doi.org/10.31937/akuntansi.v8i1.574","mag":"2747233263"},"language":"en","primary_location":{"id":"doi:10.31937/akuntansi.v8i1.574","doi":"https://doi.org/10.31937/akuntansi.v8i1.574","is_oa":true,"landing_page_url":"https://doi.org/10.31937/akuntansi.v8i1.574","pdf_url":"http://ejournals.umn.ac.id/index.php/Akun/article/download/574/503","source":{"id":"https://openalex.org/S4210178242","display_name":"Ultimaccounting Jurnal Ilmu Akuntansi","issn_l":"2085-4595","issn":["2085-4595","2541-5476"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3133096382","host_organization_name":"Multimedia Nusantara University","host_organization_lineage":["https://openalex.org/I3133096382"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Ultimaccounting Jurnal Ilmu Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://ejournals.umn.ac.id/index.php/Akun/article/download/574/503","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5021868981","display_name":"Alwin Malik Ibrahim","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3133096382","display_name":"Multimedia Nusantara University","ror":"https://ror.org/00sefv038","country_code":"ID","type":"education","lineage":["https://openalex.org/I3133096382"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Alwin Malik Ibrahim","raw_affiliation_strings":["Universitas Multimedia Nusantara"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Multimedia Nusantara","institution_ids":["https://openalex.org/I3133096382"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5033515844","display_name":"Rosita Suryanigsih","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3133096382","display_name":"Multimedia Nusantara University","ror":"https://ror.org/00sefv038","country_code":"ID","type":"education","lineage":["https://openalex.org/I3133096382"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Rosita Suryanigsih","raw_affiliation_strings":["Universitas Multimedia Nusantara"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Multimedia Nusantara","institution_ids":["https://openalex.org/I3133096382"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I3133096382"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":12,"citation_normalized_percentile":{"value":0.4187362,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":97},"biblio":{"volume":"8","issue":"1","first_page":"1","last_page":"21"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9208999872207642,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9208999872207642,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.07620000094175339,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-delay","display_name":"audit delay","score":0.9990000128746033},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9160000085830688},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.8569999933242798},{"id":"https://openalex.org/keywords/auditor-reputation","display_name":"auditor reputation","score":0.7120000123977661},{"id":"https://openalex.org/keywords/audit-opinion","display_name":"audit opinion","score":0.9850000143051147},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.9660000205039978},{"id":"https://openalex.org/keywords/debt-equity-ratio","display_name":"debt to equity ratio","score":0.996999979019165},{"id":"https://openalex.org/keywords/financial-reporting-timeliness","display_name":"financial reporting timeliness","score":0.800000011920929},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9539999961853027}],"concepts":[{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.7209261655807495},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7050228118896484},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6826333999633789},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.6826276779174805},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.682358980178833},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.6275036931037903},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.6091320514678955},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5665050148963928},{"id":"https://openalex.org/C48798503","wikidata":"https://www.wikidata.org/wiki/Q877546","display_name":"Reputation","level":2,"score":0.5442978143692017},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.45810580253601074},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.373690128326416},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.1274372935295105},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.31937/akuntansi.v8i1.574","doi":"https://doi.org/10.31937/akuntansi.v8i1.574","is_oa":true,"landing_page_url":"https://doi.org/10.31937/akuntansi.v8i1.574","pdf_url":"http://ejournals.umn.ac.id/index.php/Akun/article/download/574/503","source":{"id":"https://openalex.org/S4210178242","display_name":"Ultimaccounting Jurnal Ilmu Akuntansi","issn_l":"2085-4595","issn":["2085-4595","2541-5476"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3133096382","host_organization_name":"Multimedia Nusantara University","host_organization_lineage":["https://openalex.org/I3133096382"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Ultimaccounting Jurnal Ilmu Akuntansi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.31937/akuntansi.v8i1.574","doi":"https://doi.org/10.31937/akuntansi.v8i1.574","is_oa":true,"landing_page_url":"https://doi.org/10.31937/akuntansi.v8i1.574","pdf_url":"http://ejournals.umn.ac.id/index.php/Akun/article/download/574/503","source":{"id":"https://openalex.org/S4210178242","display_name":"Ultimaccounting Jurnal Ilmu Akuntansi","issn_l":"2085-4595","issn":["2085-4595","2541-5476"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3133096382","host_organization_name":"Multimedia Nusantara University","host_organization_lineage":["https://openalex.org/I3133096382"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Ultimaccounting Jurnal Ilmu Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2747233263.pdf","grobid_xml":"https://content.openalex.org/works/W2747233263.grobid-xml"},"referenced_works_count":21,"referenced_works":["https://openalex.org/W151921195","https://openalex.org/W1482605829","https://openalex.org/W1506207947","https://openalex.org/W1535572939","https://openalex.org/W1544583825","https://openalex.org/W1560445759","https://openalex.org/W1600371203","https://openalex.org/W1797349550","https://openalex.org/W1870923882","https://openalex.org/W2098517375","https://openalex.org/W2298325699","https://openalex.org/W2541914208","https://openalex.org/W2621001442","https://openalex.org/W2936326770","https://openalex.org/W2952470719","https://openalex.org/W3007364152","https://openalex.org/W3009713581","https://openalex.org/W3121928443","https://openalex.org/W3159795463","https://openalex.org/W3217543659","https://openalex.org/W6628253300"],"related_works":["https://openalex.org/W2771764342","https://openalex.org/W4254662846","https://openalex.org/W2928238950","https://openalex.org/W4385164198","https://openalex.org/W7070290616","https://openalex.org/W7217417983","https://openalex.org/W7217608355","https://openalex.org/W3162772674","https://openalex.org/W3085510674","https://openalex.org/W3186769754"],"abstract_inverted_index":{"Financial":[0],"information":[1],"which":[2,12,29,110,114],"very":[3],"useful":[4],"for":[5,127],"the":[6,14,49,55,67,128],"investor":[7],"contained":[8],"in":[9,20,82,116,123],"financial":[10,15,41],"statement":[11,16,42],"cause":[13],"must":[17,43],"be":[18,44],"done":[19],"timely":[21],"manner.":[22],"OJK":[23],"(Otoritas":[24],"Jasa":[25],"Keuangan),":[26],"an":[27],"organization":[28],"have":[30],"authorization":[31],"and":[32,119,158,174],"legal":[33],"right":[34],"on":[35,182],"Indonesian":[36],"stock":[37],"market":[38],"require":[39],"that":[40,143],"submitted":[45],"no":[46],"later":[47],"than":[48],"end":[50],"of":[51,61,69],"third":[52],"month":[53],"from":[54],"latest":[56],"reporting":[57],"date.":[58],"The":[59,139],"purpose":[60],"this":[62,83],"research":[63,84,108,140],"is":[64],"to":[65,97,106],"analyze":[66],"effect":[68,148,164,180],"profitability,":[70],"leverage,":[71,153,169],"Accountant":[72],"Public":[73],"Firm's":[74],"reputation,":[75,187],"audit":[76,79,150,166,175,183,188,190],"opinion":[77,160,176],"towards":[78,149,165,181],"delay.":[80,151,167,184],"Profitability":[81],"was":[85,93,104,132],"measured":[86,94],"by":[87,95,134],"Return":[88],"On":[89],"Asset":[90],"(ROA).":[91],"Leverage":[92],"Debt":[96],"Equity":[98],"Ratio":[99],"(DER).":[100],"Purposive":[101],"sampling":[102],"method":[103],"used":[105],"determine":[107],"sample":[109],"result":[111,141],"24":[112],"companies":[113],"classified":[115],"infrastructure,":[117],"utility":[118],"transportation":[120],"sector":[121],"listed":[122],"Indonesia":[124],"Stock":[125],"Exchange":[126],"period":[129],"2012-2014.":[130],"Data":[131],"analyzed":[133],"using":[135],"multiple":[136],"regression":[137],"analysis.":[138],"shown":[142],"profitability":[144,192],"partially":[145],"has":[146,161,178],"significant":[147,163,179],"Whereas,":[152],"accountant":[154,170],"public":[155,171],"firm's":[156,172],"reputation":[157,173],"auditor's":[159],"not":[162],"Profitability,":[168],"simultaneously":[177],"Keywords:":[185],"KAP":[186],"delay,":[189],"opinion,":[191]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":4}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2017-08-31T00:00:00"}