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The Influence of Company Size, Profitability, Auditor’s Opinion, and Reputation of Public Accounting Firm on Audit Delay

Author

Listed:
  • Adela Adela

    (Udayana University, Indonesia)

  • I Dewa Nyoman Badera

    (Udayana University, Indonesia)

Abstract

Companies and other business entities must disclose or report the company's operational activities contained in the financial statements. However, the level of time span generated from audit reports with financial statements is still quite long. The purpose of this study was to determine the effect of company size, profitability, audit opinion, and reputation of the Public Accounting Firm on audit delay. This research was conducted on agricultural sector companies on the Indonesia Stock Exchange for the period 2014-2019. The analytical technique used in this study was multiple linear regression analysis. Based on the results, it was found that company size had a negative and significant effect on audit delay disclosure; Profitability has a negative and significant effect on audit delay disclosure; Audit opinion does not affect the disclosure of audit delay; and Reputation of the Public Accounting Firm has no effect on the disclosure of audit delay.

Suggested Citation

  • Adela Adela & I Dewa Nyoman Badera, 2022. "The Influence of Company Size, Profitability, Auditor’s Opinion, and Reputation of Public Accounting Firm on Audit Delay," European Journal of Business and Management Research, European Open Science, vol. 7(4), pages 87-92, July.
    • Handle: RePEc:epw:ejbmr0:v:7:y:2022:i:4:id:51354
    DOI: 10.24018/ejbmr.2022.7.4.1354
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