Abstract

Information regarding the company's financial statements that is submitted on time, is accountable, and has gone through an audit process is a valuable asset for investors and has significant benefits in improving the company's reputation. So that the audit is not late, the company will make every effort as best as possible. Many factors cause delays in auditing financial statements. This study aims to evaluate the impact of delaying audits on 16 companies operating in the trade sector between 2018 and 2021 by considering factors such as profitability, company age, reputation of Public Accounting Firms (KAP), and audit opinions provided. This study utilizes an analytical method that uses multiple linear regression testing techniques, and applies hypothesis testing such as the R test, T test, and F test. In this analysis, it is found that the level of profitability and the number of years of operation of the company have no significant effect on audit delays. The reputation of the Public Accounting Firm (KAP) as well as the auditor's views have a negative and significant effect on audit delays.


 


Keywords: Profitability, company age, KAP reputation, audit opinion, audit delay