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Journal : International Journal Of Science, Technology

Determining Factors of Audit Delay of Large Trading Companies on the Indonesia Stock Exchange Astuti
International Journal of Science, Technology & Management Vol. 2 No. 5 (2021): September 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i5.358

Abstract

Financial statements delivered in a timely manner are useful in analyzing and making decisions in the economic field that can contribute to national economic growth. The timeliness of a financial statements on the results of the audit report can also affect the value of the financial statements. This research aims to find out and analyze the effect of leverage, company size and company age on audit delay. The conduct of the research was conducted on twenty Large Trading Companies during the period 2015-2019 which totaled 100 data. The data analysis techniques used in this research are descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that partially leverage had a positive and insignificant effect on audit delay, the company size had a negative and insignificant effect on audit delay, while the company age had a negative and significant effect on audit delay.
Co-Authors A. Fadhil Desafa A. Hidayat Abdul Rahman Manga Adityawarman Hidayat Adrial, Rico Afdhal Muttaqin Afrinaldy Rustam, Afrinaldy Afrizal Ahmadi, Devila Laura Alviona Alimin Mahyudin Amelia Nur Vidyanti Amin Ananda Galang Wangsa Ananda Kurnia Putri Ariesta, Ria Arif Budiman Astri Gianatun Naziah Astuti Rahmayani Aulya Fitri Ayatullah B Erdiansyah Putra Bagas Taqwa Bahasa Indonesia Bahasa Indonesia, Bahasa Indonesia Bahfie Bernadetha Rizki Kaize Bernadetta Octavia Bhujangga Ayu Putu Priyudhahari Birawidha Bunga Ervinasari Bustomi Christine D. Nainggolan Dahyunir Dahlan Dedi Mardiansyah Dewi Puji Rahayu Dian Fitriyani Dwi Amanda Dwi Pujiastuti Dwi Puryanti Dwi Yanti Elly Susanti Elvaswer Ernest Grace Evy Oktaviani Fauzi Fadlun Fahrurozi Fatma Afrianti Gobel Febriani, Suci Feriska Handayani Fiqi Diyona Fita Rahmawati Fitri Amelia Hermansyah Hafizah Risali Haldis Alvaro Halim Simatupang Hanipah, Sri Harti, Annisa Henni Indrayani Herlina Heru Nurcahyo Ika Juliana, Ika Ike Kurniawati Ilahi , Rizky Imam Taufiq Irfan Firdaus IRWANTO Ixora Sartika Mercuriani Izzah Tujannah Jaenab Julianis, Juli Julianto Hutasuhut JUNAID GAZALIN Karo Karo Karo, Alyssa Zahra Br Kasman Ediputra, Kasman Khairul Azwar Kusmanto, Allifia Maharani Putri Lamhot Parulian Manalu, Lamhot Parulian Lieung, Karlina Wong Lina Suryani Lussy Midani Rizki M. Ali Shafii Madhani, Anisa Tiara Madita, Parina Mahmuzar Mahuze, Paustina Ngali Mahyarni - Marpaung, Putri Lasmida Maulidina, Allisa Meflinda Mega Suteki Meqorry Yusfi Meri Sandora Miftahur Rahman Mimis Saputra Mochamad Guntur Molli Wahyuni Molly Wahyuni, Molly Mufarizuddin Muhaimin Muhammad Ihsan Narayani, Daliyah Nini Firmawati Noermanzah, Noermanzah Nofianti Novita Sari Nur Syafitri, Citra Nurhafid, Mohammad Nurhaliza Nurhaswinda Nurhidayah Sari, Nurhidayah Nursyahfira Nurul Jannah Nurwijayanti Olly Norita Tetra Pardiyanto, Eko Paskha Marini Thana Pinasti Utami, Pinasti Priyudahari, Bhujangga Putra, Ilham Chnadra Rahma Yenni Rahman, Rifki Habibi Ramacos Fardela Ramdhan Ratna Retno Wuri Sulistyowati Riady, Reza Muhammad Rimet, Rimet Rival Hanip Ruanda, Faldo Ody Rusmayadi Rusmi S. Yulianti Safina, Wan Dian Samsudin Duha Savitri Sekedar Halawa Sholeha, Herisa Hardiyanti singgih Prabowo Sita Agustina Siti Rohani Sity Rahmy Maulidya Sovia Lenny Sri Handani Syafitri, Marliza Syaira Amelya Syairah, Anisa Tina Lestari Trengginas Eka Putra Ufianah Wahidah Winda Apriani Yeti, Febru Dekmi Yostra Reza Zozy Aneloi Noli ZULFAH Zulfi Zulhaida Zulhendri