Determinant of Audit Delays: An Empirical Analysis of Manufacturing Companies on the Indonesia Stock Exchange

Authors : Bunga Deliana Putri, Daniel Barita Carlos Sihombing

Pages : 83-93

Doi:10.22139/jobs.1455853

View : 118 | Download : 202

Publication Date : 2024-04-30

Article Type : Research Paper

Abstract :The purpose of this study is to obtain direct details about how the impact of audit opinion, audit committee, company size, and solvency on audit delay. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sample in this study was obtained using the purposive sampling method, which is a sampling technique based on certain criteria. Based on the predetermined criteria, a sample of 459 samples was obtained. This study uses SPSS tools with the logistic regression analysis method, this study uses secondary data, namely data obtained from the annual financial statements of manufacturing companies accessed on the Indonesia Stock Exchange website. Audit opinion measurement uses dummy variables using code 1 for companies that get an unqualified opinion, and code 0 for other than an unqualified opinion. The audit committee is measured by comparing the number of commissioners with the number of audit committees in a company. Company size is measured by the natural logarithm of total assets and solvency is measured by dividing total debt by total assets of a company. The results of this study identify that the audit committee affects audit delay and company size was also identified as affecting audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Meanwhile, audit opinion is identified that this variable does not affect audit delay, and solvency is also identified as not affecting audit delay in companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022.
Keywords : Denetim Görüşü, Denetim Komitesi, Şirket Büyüklüğü, Ödeme Gücü