Abstract
Aims: This study about audit delay aims to test the influence size company, solvability, profitability, switching auditors and internal control system (ICS) on audit delay in companies listed on the Indonesia Stock Exchange.
 Study Design: The design of this research study is correlational.
 Place and Duration of Study: Indonesia Stock Exchange (IDX) in 2020.
 Methodology: The population study was companies listed on the Indonesia Stock Exchange (IDX) in 2020. Samples 84 are determined based on the formula Slovin, with the simple random sampling technique. The analytical technique used multiple linear regression with SPSS 24 program assistance.
 Results: Research results show that during the COVID-19 pandemic, profitability and ICS decrease audit delay and solvability upgrade audit delay; meanwhile, size companies and switching auditors are not influential in auditing delays.
 Conclusion: Research results in this support theory signalling, providing proof of empirical influence profitability and ICS lower audit delays.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Asian Journal of Economics, Business and Accounting
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
