Title:
Audit Delay of Manufacturing Companies in Indonesia

Authors:
Sigit Handoyo, Nina Nathania, Ahada Nurfauziya, Indonesia

Abstract:

Audit delay is the time required by the company in publishing the audit results of its financial statements. The higher number of days of the audit delay, the less preferred by investors. This study proved that only company size can reduce audit delay. Meanwhile, auditor switching, audit committee, and independent board of commissioners have no impact on audit delay. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period. The sampling technique used was purposive sampling method by setting certain criteria in order to obtain 128 companies that met the criteria. The analytical model used in this study is multiple regression analysis.

DOI: https://doi.org/10.51505/IJEBMR.2022.61009