Analysis of Determinants of Audit Delay in Indonesia

Abdulloh Mubarok; Teguh Budi Raharjo; Fahmi Firmansyah; Baihaqi Fanani; Vera Salma Meilania

doi:10.2991/978-94-6463-068-8_17

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Analysis of Determinants of Audit Delay in Indonesia

Case Study Property and Real Estate Companies Listed on the Indonesia Stock Exchange Period 2016–2020

Authors

Abdulloh Mubarok¹^{, *}, Teguh Budi Raharjo¹, Fahmi Firmansyah¹, Baihaqi Fanani¹, Vera Salma Meilania¹

¹Universitas Pancasakti Tegal, Tegal, Indonesia

^*Corresponding author. Email: abdulloh_mubarok@upstegal.ac.id

Corresponding Author

Abdulloh Mubarok

Available Online 16 December 2022.

DOI: 10.2991/978-94-6463-068-8_17 How to use a DOI?
Keywords: Company Profit; Company Age; Auditor Opinion; Auditor Reputation; Audit Delay
Abstract: The study’s goal is to examine the variables influencing audit delay in Indonesia. Operating profit, firm age, auditor opinion, and auditor repute are among the deciding elements. The study employs a quantitative methodology using secondary data. Companies in the real estate and property sectors that are listed on the Indonesia Stock Exchange make up the research population. Purposive sampling was utilized in the sample process, which produced 16 firms. Regression analysis is the analytical technique employed. The findings indicate that audit delay in the property and real estate sector companies listed on the Indonesian stock market for the years 2016 to 2020 is influenced by auditor reputation. In the property and real estate sector companies listed on the Indonesian Stock Exchange in the years 2016 to 2020, operating earnings and auditor reputation had an impact on audit delay. Audit delay is impacted negatively by operating profit. The auditor’s standing, meanwhile, has a favorable impact onaudit delay. As for two other variables, namely age of the company and audit opinion, has no effect on audit delay.
Copyright: © 2023 The Author(s)
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title: Proceedings of the International Conference on Global Innovation and Trends in Economics and Business (ICOBIS 2022)
Series: Advances in Economics, Business and Management Research
Publication Date: 16 December 2022
ISBN: 978-94-6463-068-8
ISSN: 2352-5428
DOI: 10.2991/978-94-6463-068-8_17 How to use a DOI?
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

ris enw bib

TY  - CONF
AU  - Abdulloh Mubarok
AU  - Teguh Budi Raharjo
AU  - Fahmi Firmansyah
AU  - Baihaqi Fanani
AU  - Vera Salma Meilania
PY  - 2022
DA  - 2022/12/16
TI  - Analysis of Determinants of Audit Delay in Indonesia
BT  - Proceedings of the International Conference on Global Innovation and Trends in Economics and Business (ICOBIS 2022)
PB  - Atlantis Press
SP  - 206
EP  - 212
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-068-8_17
DO  - 10.2991/978-94-6463-068-8_17
ID  - Mubarok2022
ER  -

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