Do Audit Committee Competence and Firm Size Influence Audit Delay? (Empirical Study on Mining Sector Companies Listed on Indonesia Stock Exchange 2017-2019)

Abstract

This study aimed to analyze the influence of audit committee competence and audit firm-size on audit delay. This research was conducted using quantitative approaches and utilized data from 43 mining sector companies listed on the Indonesia Stock Exchange during 2017-2019. The result of the study concluded that audit committee competence and audit firm size partially have a negative effect on audit delay. Audit committee competence and audit firm size simultaneously negatively and significantly affect audit delay.
 Keywords: Audit Delay, Audit Committee Competence, Audit Firm Size.