Year: 2024
Type: article
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.
Institution: State University of Jakarta
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4412719267