FACTORS AFFECTING AUDIT DELAY IN TRADING, SERVICE, AND INVESTMENT SECTOR COMPANIES

Authors

  • Adhisa Azzahra Putri FE UNJ
  • Ati Sumiati FE UNJ
  • Achmad Fauzi FE UNJ

Keywords:

Audit Delay, Firm Size, Financial Distress, Audit Fee, Auditor Reputation

Abstract

This research aims to assess the impact of firm size, financial distress, audit fee, and auditor reputation on audit delays in companies within the trading, service, and investment sectors listed on the IDX from 2020 to 2022. The study is quantitative and utilizes secondary data. Data collection is conducted through documentation techniques via annual financial reports available at www.idx.co.id. The study's population comprises 201 companies in the trade, service, and investment sectors, with a sample of 93 companies over three years, selected using a purposive sampling method. Data analysis is performed using panel data regression with the Common Effect Model (CEM) estimation, tested via Eviews v.12. The findings indicate that firm size and financial distress do not influence audit delay, whereas audit fee and auditor reputation do have an effect on audit delay.

Published

2024-10-19

How to Cite

Putri, A. A., Sumiati, A. ., & Fauzi, A. (2024). FACTORS AFFECTING AUDIT DELAY IN TRADING, SERVICE, AND INVESTMENT SECTOR COMPANIES. Jurnal Pendidikan Ekonomi, Perkantoran, Dan Akuntansi, 5(3), 663–679. Retrieved from https://journal.unj.ac.id/unj/index.php/jpepa/article/view/47739

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