Analysis of Factors Affecting Audit Delay

Abstract

The current phenomenon is that the Financial Services Authority still accepts delays in financial reporting carried out by several companies. The presence of delays in information submission of financial reports due to audit delay causes a decrease in the level of investor confidence, this can affect the selling price of shares in the capital market. This study aims to examine audit opinion, company size and size of public accounting firm (KAP) on audit delay. The sample of this research is manufacturing companies. The results showed that the audit opinion has no negative but not significant effect on audit delay, company size has a negative but significant effect on audit delay, KAP size has no negative but not significant effect on audit delay. The F test results show that the audit opinion variable, firm size and the size of KAP obtained an Fcount of 3.469 and an Ftable of 2.87 along with a significance value of 0.026. These results prove that the Fcount value is greater than the Ftable value (3.469 > 2.76) and the significance value is smaller than the α = 0.05 (0.026 < 0.05).

Analisis Faktor-Faktor yang Mempengaruhi Keterlambatan Audit pada Perusahaan Publik di Indonesia

“…Laporan keuangan perusahaan menggambarkan data yang berkaitan dengan informasi keuangan yang merupakan hasil proses dari pengolahan akuntansi yang memiliki arti penting bagi pihak pemangku kepentingan dan pemegang saham untuk memberikan gambaran dalam pengambilan keputusan untuk berinvestasi. karakteristik kualitatif laporan keuangan dalam pengambilan sebuah keputusan yang terdiri atas sifat nyata, dapat dimengerti, bisa dibandingkan serta cermat (Efriyenty, 2021;Lestari & Latrini, 2018;Saputra & Agustin, 2021).…”