Factors Affecting Audit Delay On Companies In Indonesia
DOI:
https://doi.org/10.31000/jast.v5i2.16069Abstrak
Audit delay that occurs in companies in Indonesia can be minimized by knowing the factors that influence audit delay in companies in Indonesia. The purpose of this study is to empirically examine the effect of independent variables on the dependent variable. The dependent variable used is audit delay, and the independent variables used are profitability, solvency, audit committee, size of public accounting firm, company size, company age, ownership concentration, and size of the board of directors. This research data comes from the financial statements of non-financial companies listed in the Indonesia Stock Exchange (IDX) during 2015-2018. The sample in this study was obtained by the purposive sampling method. The final sample chosen was 189 companies. The hypothesis of this study was tested using multiple regression analysis. The results of this study for the variables of profitability, solvency, ownership concentration, and the size of the board of directors stated that they have no influence on audit delay. In addition, the results of this study differ from the variable size of the public accounting firm size which states that it has a positive effect on audit delay. However, audit committee, company size, and company age variables indicate that it has a negative effect on audit delay.
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Keywords: Audit Delay, Audit Committee, Size of Public Accounting Firm, Company Size, Company Age
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