The Audit Quality and Audit Delay: Evidence from Indonesia

Business Perspective Review

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Field Value
Title The Audit Quality and Audit Delay: Evidence from Indonesia
Creator Husain, T.
Rini, I Gusti Ayu Intan Saputra
Subject Audit Quality; LNFE; Audit Delay
Description Purpose: This study specifically aims to identify the impact of Audit Quality on Audit Delay. Audit Quality is measured by the proxy log natural fee audit (LNFE).
Methods: This is a causal research with quantitative analysis. This study involves six companies listed in the sub-sectors of Cable under the manufacturing sector in the Indonesia Stock Exchange for the period of 2013-2019. It applied panel data set in a regression model using STATA MP - Parallel Edition Ver14.00 application.
Results: The findings show that the Audit quality has a significant negative impact on the Audit Delay with an average delay of 83.62 days.
Implications: This study could be extended further by considering all manufacturing firms of IDX which may provide more insight into the audit quality with other proxies.
Publisher Research & Innovation Initiative
Date 2020-11-01
Type info:eu-repo/semantics/article
Format application/pdf
Source Business Perspective Review; Vol 2 No 3 (2020): Business Perspective Review; 22-32
Language eng
Rights Copyright (c) 2020 T. Husain, I Gusti Ayu Intan Saputra Rini

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