The Audit Quality and Audit Delay: Evidence from Indonesia

Authors

  • T. Husain University of Persada Indonesia Y.A.I
  • I Gusti Ayu Intan Saputra Rini University of Warmadewa

DOI:

https://doi.org/10.38157/business-perspective-review.v2i3.195

Keywords:

Audit Quality; LNFE; Audit Delay

Abstract

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.

Author Biography

I Gusti Ayu Intan Saputra Rini, University of Warmadewa

Accounting

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Published

2020-11-01

How to Cite

Husain, T., & Rini, I. G. A. I. S. (2020). The Audit Quality and Audit Delay: Evidence from Indonesia. Business Perspective Review, 2(3), 22–32. https://doi.org/10.38157/business-perspective-review.v2i3.195

Issue

Vol. 2 No. 3 (2020): Business Perspective Review

Section

Articles