Determinant Factors Audit Delay: Evidence from Indonesia
Yuliusman1, Wirmie Eka Putra2, Muhammad Gowon3, Dahmiri4, Nurida Isnaeni5
1Yuliusman, is doctoral student in economics at Jambi university, Jambi, Indonesia.
2Wirmie Eka Putra*, is a lecture in the faculty of economics and business at Jambi University, Jambi, Indonesia.
3Muhammad Gowon, is a lecture in the faculty of economics and business at Jambi University, Jambi, Indonesia.
4Dahmiri, is a lecture in the faculty of economics and business at Jambi University, Jambi, Indonesia.
5Nurida Isnaeni, is a lecture in the faculty of economics and business at Jambi University, Jambi, Indonesia.
Manuscript received on February 09, 2020. | Revised Manuscript received on February 15, 2020. | Manuscript published on March 30, 2020. | PP: 1088-1095 | Volume-8 Issue-6, March 2020. | Retrieval Number: F7560038620/2020©BEIESP | DOI: 10.35940/ijrte.F7560.038620
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: This study aims to examine the effect of profitability, solvability, company size, audit opinion, and size of a public accounting firm on audit delay. The population in this study are transportation sub-sector companies listed on the Indonesia Stock Exchange 2013 – 2017. The sampling technique uses purposive sampling, which is to select samples based on certain criteria in accordance with what is desired by the researcher. The number of samples used in this study were 21 companies with observations for five years so that there were 105 observational data selected. The data used are secondary data in the form of the company’s annual financial statements obtained from the Indonesia Stock Exchange. Data analysis techniques in this study are descriptive statistics and multiple linear regression analysis. The software used for data processing is SPSS version 22 for Windows. The results of hypothesis testing show the results that simultaneously or partially, profitability, solvability, company size, audit opinion, and size of a public accounting firm influence audit delay.
Keywords: Audit Delay; Audit Opinion; Company Size; Profitability; Solvability.
Scope of the Article: Delay-tolerant networks.