Analysis of factors affecting the audit delay in manufacturing companies listed in Indonesia stock exchange in 2013-2015

Dimas Rijalul  Fanny; Ratna  Septiyanti; Usep  Syaippudin

doi:10.31686/ijier.vol7.iss12.2047

Authors

Dimas Rijalul Fanny University of Lampung, Indonesia
Ratna Septiyanti University of Lampung, Indonesia
Usep Syaippudin University of Lampung, Indonesia

DOI:

https://doi.org/10.31686/ijier.vol7.iss12.2047

Keywords:

audit delay, profitability, solvability and firm size

Abstract

This study aims to examine the factors that affect audit delay of financial reports on the manufacturing companies listed in the Indonesia Stock Exchange. The examined factors of this research are profitability, solvability and firm size as the independent variables while audit delay as the dependent variable. Audit delay measured from the year of closure years of the book to the date issued the audit report. The sample in this research was secondary data and selected by using purposive sampling method consisting of 246 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports consistently in the period 2013-2015. The analysis method of this research used multiple regression analysis.The result of this research showed that profitability and firm size had negative influence to audit delay. Meanwhile solvability did not have any effect to audit delay.

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Author Biographies

Dimas Rijalul Fanny, University of Lampung, Indonesia

Faculty of Economics and Business
Ratna Septiyanti, University of Lampung, Indonesia

Faculty of Economics and Business
Usep Syaippudin, University of Lampung, Indonesia

Faculty of Economics and Business,

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