Pengaruh Audit Tenure Terhadap Audit Delay Perusahaan Pertambangan Di BEI Tahun 2018 – 2021

This research aims to examine the effect of audit tenure on audit delay. The sample was determined using the purposive sampling method for mining companies on the IDX in 2018-2021 so that a total of 60 samples were used. Data analysis for hypothesis testing used the Simple Linear Regression Test. The results of this study indicate that Audit Tenure has a positive but not significant effect on Audit Delay. It is hoped that the implications of this research for auditors will become the basis for consideration by taking into account the factors that make audit reports late and for companies to pay more attention to the importance of the reporting period related to audit delays.