Abstract
The accuracy in submission of financial statements is a condition where the company must accurately and timely calculate the report before being audited by public accountants. The purpose of this study was to Determine the effect of profitability, solvability, liquidity, company age and size of the public accounting firm with size as control variables on audit delay either simultaneously or partially. The population in this study was the mining companies listed on the Indonesia Stock Exchange in 2015-2017 and used 37 samples companies. The statistical analysis used in this study was the data panel regression analysis and continued testing of hypotheses with EViews version 9.0 software program. Based on the results of the analysis, it was concluded that the variable of profitability, liquidity, and age of company had no significant effect on audit delay. solvability, size of public accounting firm, and company size had a significant effect on audit delay.
Highlights
Delay in the completion of financial statements often creates problems whose effects cannot be avoided just like a company, such as the audit process will be delayed
The aim of this research is: (1) To identify empirically the effect of profitability audit delay in mining companies listed on the Indonesia Stock Exchange 2015-2017
(5) To identify empirically the effect of the size of the public accounting firm to audit delay in mining companies listed on the Indonesia Stock Exchange 2015-2017
Summary
Delay in the completion of financial statements often creates problems whose effects cannot be avoided just like a company, such as the audit process will be delayed. Postponement of the completion of the financial statements will have an impact on the financial performance of an entity compiled by the company's management to the parties concerned both internal and external parties. In 2017 AISA management appointed PT Ernst and Young Indonesia (PT EY) to examine the company's financial statements in 2017, which were still being managed by AISA's old management. The disclosure of information on AISA on October 24, 2018, the audit itself is the mandate of the results of the Extraordinary General Meeting of Shareholders (EGMS) which asks management to appoint a public accounting firm (KAP) and or independent legal consultant to conduct an investigative audit of 2017 AISA financial statements
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