Research Paper
Year: 2022 | Month: February | Volume: 9 | Issue: 2 | Pages: 381-392
DOI: https://doi.org/10.52403/ijrr.20220249
Factors Affecting Audit Delay with Reputation of Public Accountant Office as a Moderating Variable in Manufacturing Companies Listed on the IDX in 2009-2020
Gabriel Abdillah1, Iskandar Muda1, Erwin Abubakar1
1Department of Accounting, Faculty of Economics and Business at Universitas Sumatera Utara, Indonesia.
Corresponding Author: Gabriel Abdillah
ABSTRACT
This study aims to determine the effect of audit tenure, audit opinion, firm size, and profitability on audit delay in manufacturing companies listed on the Indonesia Stock Exchange. In addition, this study also aims to determine whether the reputation of a public accounting firm can moderate the effect of audit tenure, audit opinion, firm size, and profitability on audit delay in Manufacturing Companies Listed on the Indonesia Stock Exchange.
This type of research is causal associative research. The location of this research was carried out on Manufacturing Companies listed on the Indonesia Stock Exchange 2009-2020. The number of samples in this study was 33 companies, so the number of observations amounted to 396 data. This research uses the regression analysis method and interaction test with the help of Eviews software.
This study indicates that audit opinion, firm size, and profitability have a negative and significant effect on audit delay in Manufacturing Sector Companies Listed on the Indonesia Stock Exchange. Meanwhile, audit tenure does not have a significant effect on audit delay. Other results show that public accounting firm reputation can moderate the effect of audit tenure on audit delay. Meanwhile, on the effect of the audit opinion, firm size and profitability are not.
Keywords: audit tenure, audit opinion, firm size, profitability, public accounting firm reputation, audit delay.
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