Abstract
Companies and other business entities must disclose or report the company's operational activities contained in the financial statements. However, the level of time span generated from audit reports with financial statements is still quite long. The purpose of this study was to determine the effect of company size, profitability, audit opinion, and reputation of the Public Accounting Firm on audit delay. This research was conducted on agricultural sector companies on the Indonesia Stock Exchange for the period 2014-2019. The analytical technique used in this study was multiple linear regression analysis. Based on the results, it was found that company size had a negative and significant effect on audit delay disclosure; Profitability has a negative and significant effect on audit delay disclosure; Audit opinion does not affect the disclosure of audit delay; and Reputation of the Public Accounting Firm has no effect on the disclosure of audit delay.
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: European Journal of Business and Management Research
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.
