What Affects Audit Delay in Indonesia

Prasetyo, Indra and Aliyyah, Nabilah and Rusdiyanto, Rusdiyanto and Nartasari, Diah Rani and Nugroho, Sanjayanto and Rahmawati, Yessi and Groda, Selvi Permata and Setiawan, Surya and Triangga, Bigraf and Mailansa, Eko and Prayogi, Gusti Dian and Etruly, Niki and Jazuli, Muhamad and Wahyuningsih, Nila Dewi and Kusumawati, Nunik Dwi and Kurniawan, Satunggale and Ratri, Indira Nuansa and Atmojo, Wiyono and Sugiarno, Yuventius and Pamungkas, Danny Koerniawan and Muslim, Ahmad and Rahman, Muhammad Afifi and Kalbuana, Nawang and Rochman, Arif Syafi'ur (2021) What Affects Audit Delay in Indonesia. Academy of Entrepreneurship Journal (AEJ), 27 (2). pp. 1-15. ISSN 1528-2686

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This research evaluates the effects of audit delays for industrial firms listed on the Indonesian stock exchange on leverage, firms size, public accounting size, and audit opinions. Sampling was taken from 82 company’s on the list Indonesian Stock Exchange. Used the Purposive sampling process, samples were collected—some regression hypothesis analysis. Findings from multiple regression models suggest that large and non-large account scales determine audit delays. Such audit delays don’t impact leverage, the Firm’s size, and audit opinions. Impacts of these findings will be recommended auditors to improve their audit performance effectiveness and quality and contribute to the audit literature for all available research. The originality of the audit delay as an explanatory variable in audit assessment studies can lead to a better understanding of auditor ratings and decision-making processes in big for auditors and non-big for developing country auditors.

Item Type: Article
Uncontrolled Keywords: Firm’s Size, Leverage, Public Accountant Size, Audit Delay
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Jurnal
Depositing User: Mochamad Danny Rochman, A.Md. Lib., S.S.I.
Date Deposited: 02 Nov 2021 09:23
Last Modified: 14 Mar 2022 06:40
URI: http://eprints.uwp.ac.id/id/eprint/3124

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