Business, Management and Accounting
3 years ago

Company size and audit opinion impact audit delay in Indonesian stock exchange.

2 views
Jurnal Akuntansi dan Keuangan
Factors that Influence Audit Delay in the Trade, Service, and Investment Sector that Listed on Indonesian Stock Exchange
Rohana Dita Safitri, Ni Nyoman Alit Triani

Paper Summary

The study looked at factors affecting audit delay in trade, service, and investment sectors on the Indonesian Stock Exchange from 2013-2018. They found that company size and audit opinion impact audit delay, while the complexity of company operations, audit tenure, and KAP specialization do not.

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