The Audit Quality and Audit Delay: Evidence from Indonesia

Autor:	I Gusti Ayu Intan Saputra Rini, T. Husain
Rok vydání:	2020
Předmět:	Quality audit Causal research Quantitative analysis (finance) business.industry Stock exchange Regression analysis Accounting General Medicine Business Audit Proxy (statistics) Panel data
Zdroj:	Business Perspective Review. 2:22-32
ISSN:	2691-039X
DOI:	10.38157/business-perspective-review.v2i3.195
Popis:	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.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::c0b26d993a3e9977d90f8a4e2e502f4d https://doi.org/10.38157/business-perspective-review.v2i3.195 Zobrazit plný text záznamu