Title:
Determinants of Audit Delay in Manufacturing Companies in Indonesia

Authors:
Abriyani Puspaningsih* Nabila Alifa Putri, Indonesia

Abstract:

This study aims to show evidence of the influence of company size, profitability, size of the Public Accounting Firm, and audit opinion on audit delay. The population and samples used in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2019 – 2021. In this study, purposive sampling was used for sampling with a sample of 258 companies obtained. This study uses multiple linear regression data analysis. The results obtained from this study prove that company size and audit opinion have a negative effect on audit delay. Meanwhile, the profitability and size of the Public Accounting Firm have no effect on audit delay. The results of this research have the implication that companies are expected to be able to publish financial reports on time. It is hoped that the results of this research can also help auditors and management find out the factors that cause audit delays, so that auditors and management can prevent them. The timeliness of financial reporting is also very necessary for investors, because investors can obtain up-to-date information for making investment decisions. 

DOI: https://doi.org/10.51505/IJEBMR.2025.91012