Open AccessANALYSIS OF FACTORS AFFECTING THE AUDIT DELAY IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE IN 2013-2015
Author(s) -
Dimas Rijalul Fanny,
Ratna Septiyanti,
Usep Syaippudin
Publication year - 2019
Publication title -
deleted journal
Language(s) - English
DOI - 10.31686/ijier.vol7.iss12.2047
Subject(s) - stock exchange , profitability index , audit , nonprobability sampling , accounting , business , auditor's report , variables , sample (material) , regression analysis , statistics , finance , mathematics , medicine , population , chemistry , chromatography , environmental health
This study aims to examine the factors that affect audit delay of financial reports on the manufacturing companies listed in the Indonesia Stock Exchange. The examined factors of this research are profitability, solvability and firm size as the independent variables while audit delay as the dependent variable. Audit delay measured from the year of closure years of the book to the date issued the audit report. The sample in this research was secondary data and selected by using purposive sampling method consisting of 246 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports consistently in the period 2013-2015. The analysis method of this research used multiple regression analysis.The result of this research showed that profitability and firm size had negative influence to audit delay. Meanwhile solvability did not have any effect to audit delay.