Factors Affecting Audit Delay in Manufacturing Companies

Arie Pratania Putri, Gidion Alexsyan Sujoyo Sitompul, Elmi Rovita Manalu

Abstract


The pupose of this study is to find out the extent to which the   variabels of Company Size, Profitability, Audit Opinion, Company Age, Solvency, and Audit Committee are related to Audit Delay. Population data taken from manufacturing service companies   listed the IDX in 2017-2019. The sample was taken using a   purposive sampling technique, using a sample of 37financial    reports. The technique for data analysis used linear moderation    regression analysis using the SPSS 24 program. Where there is a time diffrence between the financial statements and the audit date, it can indicate the length of time in the settlement audit period.


Keywords


company size; profitability; audit opinion; company age; solvency; audit committee; audit delay

Full Text:

PDF

References


Adirayah, I., & Sayidah, N. (2018). Pengaruh ukuran perusahaan, profitabilitas, solvabilitas dan opini auditor terhadap audit delay. Jurnal Analisa Akuntansi dan Perpajakan, 2(2), 99-109.

Agustin, M. A., Majidah, & Budiono, E. (2018).Auditdelay: Ukuran perusahaan, solvabilitas, reputasi kantor akuntan publik dan umur perusahaan terhadap audit delay (studi kasus pada perusahaan yang termasuk dalam indeks LQ45 tahun 2013-2016). e-Proceeding of Management, 5(1), 521-526

Cahyanti, D. N., Sudjana, N., & Azizah, D. F. (2016). Pengaruh ukuran perusahaan, profitabilitas, dan solvabilitas terhadap audit delay (studi pada perusahaan LQ45 sub-sektor bank serta property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2010-2014). Jurnal Administrasi Bisnis (JAB), 38(1), 68-73.

Garrison, R. H., Nooren, E. W., & Brewer, P. C. (2015).Managerial accounting (Edisi 15). New York: McGraw Hill Education.

Harjanto, K. (2017). Pengaruh ukuran perusahaan, profitabilitas, solvabilitas, dan ukuran kantor akuntan public terhadap audit delay. Ultima Accounting, 9(2), 33-49.

Togasima, C. N., & Christiawan, Y. J. (2014). Faktor-faktor yang mempengaruhi audit report lag pada perusahaan yang terdaftar perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2012. Business Accounting Review, 2(2), 151-159.




DOI: https://doi.org/10.33258/birci.v5i1.3902

Article Metrics

Abstract view : 138 times
PDF - 66 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.