Title:
Audit Delay in Non-cyclical Consumer Sector Companies in Indonesia

Authors:
Sigit Handoyo & Nonik Veronicha Bella, Indonesia

Abstract:

Audit delay is a common problem in the audit process of corporate financial statements. One cause is the COVID-19 pandemic, which has impacted company operations and the audit process itself. This study aims to analyze the effect of profitability, audit opinion, auditor change, and audit quality on audit delay in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research method used was a quantitative method with a purposive sampling approach, and the data analysis technique used was multiple linear regression. The results showed that profitability negatively affected audit delay, while audit quality positively affected audit delay. However, audit opinion and auditor change did not significantly affect audit delay. The implications of this study prove that companies with good profitability tend to expedite the audit process to maintain their reputation. On the other hand, improving audit quality has the potential to prolong the audit process because auditors require more time to conduct in-depth examinations. Therefore, companies need to ensure efficiency in the audit process without compromising its quality to minimize audit delay.

DOI: https://doi.org/10.51505/IJEBMR.2026.10902