Studi Meta Analisis dan Studi Literatur pada Perkembangan Audit Delay Saat Ini

Abstract

Company performance can be conveyed through financial reports to deliver in a timely manner or not experience delays, which contain various information to interested parties, especially investors who really need these financial reports to find out information as material for evaluating the capital investors have in a company. . Audit Delay or delay in submitting audited financial reports is a measure of the length of time the audit report completion process is calculated from the closing date of the financial year to the date of issuance of the audit report. If there is a delay in issuing financial reports, it will automatically indicate a problem and will affect the decisions of users of financial statements in investing in the company. The topic of audit delay has been extensively researched by researchers and still exists today. This study obtained consistent results and inconsistent results associated with different levels of significance. This study also aims to integrate topics related to Audit Delay for the 2002-2016 period. The data collection method uses the observation method from a collection of journals. The sample of this research is 36 journals on the topic of audit delay. Researchers used meta-analysis techniques and the Structured Literature Review (SLR) method to integrate the results of journal research and show conclusions related to the audit delay effect by discussing several important aspects in research, namely methodology, research methods, and theory used.