The Influence of Government Size, Audit Opinion and Incumbent on Audit Delay in the Provincial Government in Indonesia

Abstract

Financial statements that were not provided on time may cause those report loses their capacity to influence decisions. This study aims to examine the effects of government size, audit opinion, incumbent on audit delay in Indonesia. This study used 165 financial reports from 33 provincial government in Indonesia from 2012 to 2016. Research data was obtained from the financial audit agency and directorate general of financial balance. The dependent variable of this research is audit delay. While the independent variables include the size of government, audit opinon, dan incumbent. Multiple regression analysis was used to test the hypothesis. The test results show that audit opinion has a significant effect on audit delay. But size of government and incumbent does not have a significant effect on audit delay.