Antecedents and Consequences of Audit Delay (Study on Mining Companies Listed on the Indonesia Stock Exchange for the Period 2017-2020)
Journal Title: Journal of Economics, Finance and Management Studies - Year 2022, Vol 5, Issue 06
Abstract
The announcement issued by the Indonesia Stock Exchange on April 11, 2018, regarding the submission of audited financial statements ending December 31, 2017, that there are 70 listed companies have not submitted their financial statements, shows that awareness of submitting financial statements in Indonesia is still very lacking. This study aims to analyze the effect of firm size, profitability (ROE), solvency (DER), KAP size on audit delay, and the effect of audit delay on audit switching in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2020. Population The research is on all mining companies listed on the Indonesia Stock Exchange for the period 2017-2020 that meet the criteria. The total population and sample are 19 companies, using a saturated sampling technique (census). The data collection method used is the documentation method, the data used is the annual report of mining companies listed on the Indonesia Stock Exchange in 2017-2020 totaling 77. Data processing uses SPSS 25. The results show that company size, profitability, and KAP size have a significant negative effect. on Audit Delay, solvency has no significant negative effect on audited delay, while audit delay does not affect audit switching.
Authors and Affiliations
Rr. Suprantiningrum
Keywords
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- EP ID EP708172
- DOI 10.47191/jefms/v5-i6-22
- Views 92
- Downloads 0
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