Jurnal Riset Akuntansi dan Bisnis
Vol 21, No 1 (2021): MARET 2021

Analysis Of Factors Affecting Audit Delay

Dian Efriyenty (Putera Batam University)

Article Info

Publish Date
15 Feb 2021


ABSTRACT The current phenomenon is that the Financial Services Authority still accepts delays in financial reporting carried out by several companies. The presence of delays in information submission of financial reports due to audit delay causes a decrease in the level of investor confidence, this can affect the selling price of shares in the capital market. This study aims to examine audit opinion, company size and size of public accounting firm (KAP) on audit delay. The sample of this research is manufacturing companies. The results showed that the audit opinion has no negative but not significant effect on audit delay, company size has a negative but significant effect on audit delay, KAP size has no negative but not significant effect on audit delay. The F test results show that the audit opinion variable, firm size and the size of KAP obtained an Fcount of 3.469 and an Ftable of 2.87 along with a significance value of 0.026. These results prove that the Fcount value is greater than the Ftable value (3.469 > 2.76) and the significance value is smaller than the α = 0.05 (0.026 <  0.05). 

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Journal Info





Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences


JURNAL RISET AKUNTANSI DAN BISNIS, published by the Departement Accounting, Faculty of Economics and Business, University of Muhammadiyah Sumatera Utara (UMSU), Medan, North Sumatra, Indonesia, which includes articles on the scientific research field of Management Sciences, includes the results of ...