Determinants Audit Delay In Sharia Commercial Banks In Indonesia

Abstract

The aim of this study was to determine the effect of audit committees, audit opinions, gender and KAP reputation on audit delay in Islamic commercial banks in Indonesia in 2016-2020. The research method used is a quantitative method using secondary data in the form of annual financial reports of Islamic Commercial Banks for 2016-2020. Sampling technique used purposive sampling with a total sample of 12 Islamic Commercial Banks. Methods of data analysis using multiple regression analysis. The results of the study show that the audit committee and audit opinion have a significant effect on audit delay, while the variables of gender and KAP reputation have no significant effect on audit delay in Islamic commercial banks in 2016-2020. Simultaneously the audit committee, audit opinion, gender and KAP reputation have a significant effect on audit delay in Islamic commercial banks in 2016-2020.