Felicia Felicia
Accounting Department, Faculty of Economics and Communication, Universitas Bina Nusantara Jl. K.H. Syahdan No. 9, Kemanggisan, Jakarta, 021 – 534 5830, Indonesia

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FACTORS AFFECTING AUDIT DELAY IN MANUFACTURING COMPANIES Wishnu Kameshwara Armand; Bambang Leo Handoko; Felicia Felicia
Journal of Applied Finance & Accounting Vol. 7 No. 2 (2020): Publish on June 2020
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v7i2.6382

Abstract

Financial reporting in a timely manner is one of the important factors to maintain the relevance of the information contained in the financial statements of a company. The purpose of this research is to analyze the influence of profitability, solvability, the complexity of operations, audit firm’s reputation and company’s age on audit delay, partially and simultaneously. This research uses secondary data obtained from goods and consumption industry sector companies listed on the Indonesia Stock Exchange from 2015-2018. This study used a purposive sampling method that produced 28 companies and 112 samples. Sample data were processed using descriptive statistical analysis, classic assumption test and multiple linear regression. The result of the partial significance test shows that the profitability and complexity of operations influence audit delay, while the simultaneous significance test shows that all variables simultaneously influence audit delay.