Analisis Faktor-Faktor yang Mempengaruhi Keterlambatan Laporan Audit pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Abstract

This study is aimed to determine the effect of firm size, market-to-book ratio, total reporting segment, leverage, business risk, management incentives, best practice audit committee, board independence, and big4 on audit delay. The object of this research is the company’s annual reports and audited financial statement and listed in Indonesia Stock Exchange as per period of 2017 to 2021. The method used is purposive sampling. The sample of this research is 453 companies. The processing of data collected are carried out using panel regression data analysis techniques. The study concludes that number of reporting segment, business risk, and best practice audit committee has a significant positive effect on audit delay while market-to-book ratio, leverage, management incentives, and board independence has a signficant negative effect on audit delay. Whereas the remain variables which is, ,firm size and public accounting firm size do not significantly influence the audit delay.