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INDONESIA
JURNAL AKUNTANSI DAN AUDITING
Published by Universitas Diponegoro
ISSN : 14126699     EISSN : 25497650     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting educations.
Arjuna Subject : -
Articles 1 Documents
 1 
Search results for , issue "Volume 19, Nomor 2, Tahun 2022" : 1 Documents clear
FENOMENA AUDIT DELAY: FINANCIAL DISTRESS PASCA COVID-19 Mardjono, Enny Susilowati; Astutie, Yanti Puji
JURNAL AKUNTANSI DAN AUDITING Volume 19, Nomor 2, Tahun 2022
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.19.2.190-203

Abstract

This study aims to examine the impact of financial distress on audit delay pre-COVID-19 period and firm size, profitability and reputation of audit firms as control variables.  The population used in this study are manufacturing companies in the Indonesia Stock Exchange 2018-2020 with a total sample of 189 samples. Sampling is based on a purposive sampling method with certain criteria. Panel data regression analysis is used in the study. The results showed that Audit delay increased in the pre-COVID-19 period than in Post COVID-19 period. The Finacial distress has a significant positive effect on audit delay in the pre-COVID-19 period. Meanwhile, all control variables such as type of audit firms, profitability and reputation of audit firms have negative effects on audit delay pre-COVID-19 period.

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