FACTORS AFFECTING AUDIT DELAY (Study of Manufacturing Companies Listed on Bursa Malaysia for the 2019-2022 Period)

Abstract

This research aims to find out what factors influence audit delays in manufacturing companies listed on Bursa Malaysia for the 2019-2022 period. The model in this research consists of four independent variables, namely Profitability, Solvency, Company Size and Public Accounting Firm Size. Apart from that, this research also uses audit delay as a dependent variable. Secondary data used in this research are financial reports and audit reports from manufacturing companies listed on Bursa Malaysia in 2019-2022. The sample in this study consisted of 21 companies using purposive sampling techniques. The data analysis techniques used are descriptive statistics, classical assumption testing, and hypothesis testing using multiple linear regression analysis. The research results show that (1) Profitability has an effect on audit delay. (2) Solvency has no effect on audit delay. (3) Company size has no effect on audit delay. (4) Public Accounting Firm Size influences audit delay. (5) Simultaneously, Profitability, solvency, company size and Public Accounting Firm Size influence on audit delay.