This research has been conducted to analyze the effect of a fraudulent financial statement, company size, profitability, and the size of the audit firm on audit delay. The population selected in this research were agricultural and mining enterprises that were registered on the Indonesia Stock Exchange from 2014-2017. The sampling technique utilized in this research is purposive sampling. Based on the predetermined criteria, 94 enterprises have been obtained as the target population. Analytical techniques employed in this research are the normality test, descriptive statistical analysis, Pearson correlation, and multiple linear regression analysis. The results indicate that the scope of the fraudulent financial statement and profitability did not affect the audit delay. However, both company size and public accounting firm size have a significant negative effect on the audit delay.
|Number of pages||19|
|Journal||International Journal of Innovation, Creativity and Change|
|Publication status||Published - 2019|
- Audit delay
- Audit firm size
- Firm size
- Fraudulent financial statement