open access


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.