Internal and External Determinants of Audit Delay: Evidence from Indonesian Manufacturing Companies

Patricia Diana ()
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Patricia Diana: Universitas Multimedia Nusantara, Gading Serpong - Tangerang, 15810, Banten, Indonesia Author-2-Name: Maggy Author-2-Workplace-Name: Universitas Multimedia Nusantara, Gading Serpong - Tangerang, 15810, Banten, Indonesia

GATR Journals from Global Academy of Training and Research (GATR) Enterprise

Abstract: Objective � This study aims to examine and explain the relationship between a company's internal factors such as profitability, solvency and audit committee, and external factors including complexity and size of public accounting firms, with audit delay. Methodology/Technique � The importance of financial information is, in part, due to its utility for assessment of company performance. Hence, financial information should be produced and reported as quickly as possible each year. Findings � This study finds that manufacturing companies with high debt levels and low profitability experience longer audit delay. Moreover, the results in this study show that debt level is the most influential and significant factor with a positive relationship to audit delay. Novelty � This study shows that profitability, the number of members on an audit committees and public accounting firm (KAP) size all have an insignificant negative relationship with audit delay. Further, complexity has an insignificant positive relationship with audit delay.

Keywords: Profitability; Debt; Complexity; Audit Committees; Audit Delays. (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Pages: 10
Date: 2018-02-21
New Economics Papers: this item is included in nep-acc, nep-bec, nep-cfn, nep-sbm and nep-sea
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Citations: View citations in EconPapers (1)

Published in Accounting and Finance Review, Volume 3, Issue 1

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