Open AccessFACTORS AFFECTING AUDIT DELAY IN MANUFACTURING COMPANIES
Author(s) -
Wishnu Kameshwara Armand,
Bambang Leo Handoko,
Felicia Felicia
Publication year - 2020
Publication title -
journal of applied finance and accounting/journal of applied finance and accounting
Language(s) - English
Resource type - Journals
eISSN - 2746-6019
pISSN - 1979-6862
DOI - 10.21512/jafa.v7i2.6382
Subject(s) - profitability index , audit , nonprobability sampling , business , stock exchange , accounting , walk through test , sample (material) , reputation , auditor's report , relevance (law) , descriptive statistics , econometrics , joint audit , statistics , finance , economics , internal audit , mathematics , population , chemistry , social science , demography , chromatography , sociology , political science , law
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.