IDEAS home Printed from https://ideas.repec.org/p/gtr/gatrjs/afr153.html
   My bibliography  Save this paper

Internal and External Determinants of Audit Delay: Evidence from Indonesian Manufacturing Companies

Author

Listed:
  • Patricia Diana

    () (Universitas Multimedia Nusantara, Gading Serpong - Tangerang, 15810, Banten, Indonesia Author-2-Name: Maggy Author-2-Workplace-Name: Universitas Multimedia Nusantara, Gading Serpong - Tangerang, 15810, Banten, Indonesia)

Abstract

Objective – This study aims to examine and explain the relationship between a company's internal factors such as profitability, solvency and audit committee, and external factors including complexity and size of public accounting firms, with audit delay. Methodology/Technique – The importance of financial information is, in part, due to its utility for assessment of company performance. Hence, financial information should be produced and reported as quickly as possible each year. Findings – This study finds that manufacturing companies with high debt levels and low profitability experience longer audit delay. Moreover, the results in this study show that debt level is the most influential and significant factor with a positive relationship to audit delay. Novelty – This study shows that profitability, the number of members on an audit committees and public accounting firm (KAP) size all have an insignificant negative relationship with audit delay. Further, complexity has an insignificant positive relationship with audit delay.

Suggested Citation

  • Patricia Diana, 2018. "Internal and External Determinants of Audit Delay: Evidence from Indonesian Manufacturing Companies," GATR Journals afr153, Global Academy of Training and Research (GATR) Enterprise.
  • Handle: RePEc:gtr:gatrjs:afr153
    as

    Download full text from publisher

    File URL: http://gatrenterprise.com/GATRJournals/pdf_files/AFR%20Vol%203(1)%20jan-mar%202018/3.Patricia%20Diana.pdf
    Download Restriction: http://gatrenterprise.com/GATRJournals/online_submission.html

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Keywords

    Profitability; Debt; Complexity; Audit Committees; Audit Delays.;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gtr:gatrjs:afr153. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Prof. Dr. Abd Rahim Mohamad). General contact details of provider: http://gatrenterprise.com .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.