Faktor-Faktor yang Mempengaruhi Fenomena Audit Delay di Masa Covid-19

Abstract

This study aims to analyze the influence of public accountant firm size, firm size, liquidity, profitability, solvability, and audit tenure on audit delay. The population of this study are trade, service, and investment companies listed on the Indonesia Stock Exchange in 2019-2020. Sample selection method used is purposive sampling and obtained 62 companies in the 2019-2020 period. Data are analyzed using multiple linear regression. The results of the study show that public accounting firm size, profitability, solvency, and audit tenure have an effect on audit delay, while KAP size and liquidity have no effect on audit delay. The implication of this research is that one of the companies can consider the size of the public accounting firm, especially when changing auditors to avoid audit delays.