Pengaruh Audit Complexity, Financial Distress, Dan Jenis Industri Terhadap Audit Delay

Eny Febriyanti, Listiya Ike Purnomo

Abstract


The purpose of this research is to analyze the effect of audit complexity, financial distress, and type of industry on audit delay in companies listed on the LQ45 Index listed on the IDX for the 2017-2019 period. This type of research is quantitative research. The population in this study were LQ45 companies listed on the Indonesia Stock Exchange in 2017-2019 respectively. The sampling technique used was purposive sampling technique. The sample consists of 32 companies from 45 LQ45 companies listed on the Indonesia Stock Exchange in 2017-2019. The data analysis method used is panel data regression analysis. Data analysis begins with descriptive statistical analysis, panel data regression model, model test, classical assumption test, and hypothesis testing. Based on the results of the study, it shows that audit complexity, financial distress, and the type of industry simultaneously have a significant effect on audit delay. The results of the study partially show that audit complexity has no effect on audit delay, while financial distress has a negative and significant effect on audit delay and the type of industry has a significant positive effect on audit delay

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