Determinant of Audit Delay: Evidance from Public Companies in Indonesia
Journal Title: International Journal of Business and Management Invention - Year 2017, Vol 6, Issue 6
Abstract
The purpose of this study is to prove the influence of audit committee, internal auditor, and independent auditor to audit delay and testing moderating effect from audit complexity on the relationship of audit commite, intern auditor, and independent auditor to audit delay. Sample of this study is consisted of 130 companies listed on the Stock Exchange in Indonesia listed in Indonesia Stock Exchange in the year 2013 to 2015 and meet certain criteria. The data of this study is Annual Report from the company. This study used Partial Least Square (PLS). The result show that audit delay of 130 public companies from 2013 until 2015 are between 6 days to 179 days. Hypothesis testing results indicate that the audit committee and the internal auditor have negative effect on audit delay, while the independent auditor does not affect the audit delay. The results of this study also show that the complexity of the audit can be a moderating variable on the relationship between internal auditors and audit delay, while the complexity of audit can’t be a moderating variabel on the relationship between audit commite.
Authors and Affiliations
Rediyanto Putra1 ,, Sutrisno T2 ,, Endang Mardiati2
Keywords
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- EP ID EP406717
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