Analysis of Determinants of Audit Delay in Indonesia

Abdulloh Mubarok (), Teguh Budi Raharjo, Fahmi Firmansyah, Baihaqi Fanani and Vera Salma Meilania
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Abdulloh Mubarok: Universitas Pancasakti Tegal
Teguh Budi Raharjo: Universitas Pancasakti Tegal
Fahmi Firmansyah: Universitas Pancasakti Tegal
Baihaqi Fanani: Universitas Pancasakti Tegal
Vera Salma Meilania: Universitas Pancasakti Tegal

A chapter in Proceedings of the International Conference on Global Innovation and Trends in Economics and Business (ICOBIS 2022), 2023, pp 206-212 from Springer

Abstract: Abstract The study’s goal is to examine the variables influencing audit delay in Indonesia. Operating profit, firm age, auditor opinion, and auditor repute are among the deciding elements. The study employs a quantitative methodology using secondary data. Companies in the real estate and property sectors that are listed on the Indonesia Stock Exchange make up the research population. Purposive sampling was utilized in the sample process, which produced 16 firms. Regression analysis is the analytical technique employed. The findings indicate that audit delay in the property and real estate sector companies listed on the Indonesian stock market for the years 2016 to 2020 is influenced by auditor reputation. In the property and real estate sector companies listed on the Indonesian Stock Exchange in the years 2016 to 2020, operating earnings and auditor reputation had an impact on audit delay. Audit delay is impacted negatively by operating profit. The auditor’s standing, meanwhile, has a favorable impact onaudit delay. As for two other variables, namely age of the company and audit opinion, has no effect on audit delay.

Keywords: Company Profit; Company Age; Auditor Opinion; Auditor Reputation; Audit Delay (search for similar items in EconPapers)
Date: 2023
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DOI: 10.2991/978-94-6463-068-8_17

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