文章基本信息

标题：What Affects Audit Delay in Indonesia
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作者：Indra Prasetyo ; Nabilah Aliyyah ; Rusdiyanto 等
期刊名称：Academy of Entrepreneurship Journal
印刷版ISSN：1087-9595
出版年度：2021
卷号：27
期号：2
页码：1-15
语种：English
出版社：The DreamCatchers Group, LLC
摘要：This research evaluates the effects of audit delays for industrial firms listed on the Indonesian stock exchange on leverage, firms size, public accounting size, and audit opinions. Sampling was taken from 82 company’s on the list Indonesian Stock Exchange. Used the Purposive sampling process, samples were collected—some regression hypothesis analysis. Findings from multiple regression models suggest that large and non-large account scales determine audit delays. Such audit delays don’t impact leverage, the Firm’s size, and audit opinions. Impacts of these findings will be recommended auditors to improve their audit performance effectiveness and quality and contribute to the audit literature for all available research. The originality of the audit delay as an explanatory variable in audit assessment studies can lead to a better understanding of auditor ratings and decision-making processes in big for auditors and non-big for developing country auditors.
关键词：Firm’s Size;Leverage;Public Accountant Size;Audit Delay