Analisis Faktor Internal dan Eksternal yang Mempengaruhi Audit Report Lag

Abstract

The independent auditor's report is a report provided by the auditor in connection with the report on the audited client's financial statements. The independent auditor's report should ideally be completed by the auditor no later than 90 days after the closing date of the client's financial statements. A late independent auditor's report will have an impact on the delay in the company's annual announcement. The length of time an external audit or what is commonly called audit delay is influenced by several factors originating from within the company or from the company. This study was conducted with the aim of knowing the effect of company size, profitability, solvency, auditor reputation and audit opinion on audit delay in banking companies listed on the Indonesia Stock Exchange in 2018-2020. The research population is banking companies listed on the Indonesia Stock Exchange in 2018-2020. The sample in this study were 31 banking companies which were determined based on the purposive sampling method. The analytical technique used in this research is multiple linear regression analysis The results of this study indicate that firm size has a negative effect on audit delay; while profitability, solvency, auditor reputation and audit opinion have no effect on audit delay.