Factors Affecting Audit Delay in Manufacturing Companies

Arie Pratania Putri
Gidion Alexsyan Sujoyo Sitompul
Elmi Rovita Manalu

Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Vol 5, No 1 (2022): Budapest International Research and Critics Institute February

The pupose of this study is to find out the extent to which the   variabels of Company Size, Profitability, Audit Opinion, Company Age, Solvency, and Audit Committee are related to Audit Delay. Population data taken from manufacturing service companies   listed the IDX in 2017-2019. The sample was taken using a   purposive sampling technique, using a sample of 37financial    reports. The technique for data analysis used linear moderation    regression analysis using the SPSS 24 program. Where there is a time diffrence between the financial statements and the audit date, it can indicate the length of time in the settlement audit period.