FACTORS AFFECTING AUDIT DELAY IN MANUFACTURING COMPANIES
DOI:
https://doi.org/10.21512/jafa.v7i2.6382Keywords:
Audit Delay, Profitability, Solvability, Complexity, Reputation of Audit Firm, Company’s AgeAbstract
Financial reporting in a timely manner is one of the important factors to maintain the relevance of the information contained in the financial statements of a company. The purpose of this research is to analyze the influence of profitability, solvability, the complexity of operations, audit firm’s reputation and company’s age on audit delay, partially and simultaneously. This research uses secondary data obtained from goods and consumption industry sector companies listed on the Indonesia Stock Exchange from 2015-2018. This study used a purposive sampling method that produced 28 companies and 112 samples. Sample data were processed using descriptive statistical analysis, classic assumption test and multiple linear regression. The result of the partial significance test shows that the profitability and complexity of operations influence audit delay, while the simultaneous significance test shows that all variables simultaneously influence audit delay.
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