Open AccessDeterminant Factors Audit Delay: Evidence from Indonesia
Author(s) -
Yuliusman Yuliusman,
Wirmie Eka Putra,
Muhammad Gowon,
Dahmiri,
Nurida Isnaeni
Publication year - 2020
Publication title -
international journal of recent technology and engineering
Language(s) - English
Resource type - Journals
ISSN - 2277-3878
DOI - 10.35940/ijrte.f7560.038620
Subject(s) - stock exchange , profitability index , nonprobability sampling , accounting , audit , auditor's report , business , descriptive statistics , population , regression analysis , statistics , actuarial science , mathematics , finance , demography , sociology
This study aims to examine the effect of profitability, solvability, company size, audit opinion, and size of a public accounting firm on audit delay. The population in this study are transportation sub-sector companies listed on the Indonesia Stock Exchange 2013 - 2017. The sampling technique uses purposive sampling, which is to select samples based on certain criteria in accordance with what is desired by the researcher. The number of samples used in this study were 21 companies with observations for five years so that there were 105 observational data selected. The data used are secondary data in the form of the company's annual financial statements obtained from the Indonesia Stock Exchange. Data analysis techniques in this study are descriptive statistics and multiple linear regression analysis. The software used for data processing is SPSS version 22 for Windows. The results of hypothesis testing show the results that simultaneously or partially, profitability, solvability, company size, audit opinion, and size of a public accounting firm influence audit delay.