Proceedings of 5th Borobudur International Symposium on Humanities and Social Science 2023

<Previous Article In Volume
Next Article In Volume>

The Role of Company Size on the Influence of Audit Tenure, Public Accounting Firm Size and Company’s Performance on Audit Delay

Authors
Vinola Herawaty1, *, Taftazani Aprilito1
1Faculty of Economics and Business, Universitas Trisakti, Jakarta, Indonesia
*Corresponding author. Email: vinola.herawati@trisakti.ac.id
Corresponding Author
Vinola Herawaty
Available Online 2 August 2024.
DOI
10.2991/978-2-38476-273-6_44How to use a DOI?
Keywords
Company Size; Audit Delay; Financial Service Authority
Abstract

Despite regulations requiring public companies in Indonesia to submit financial reports within 90 days (OJK regulation No.44/PJOK.04/2016), audit delays remain common. This study examines how factors like length of service by the same auditor (audit tenure), accounting firm size, company financial health (profitability and solvency), and company size itself, influence these delays. Using data from LQ45 index companies on the Indonesia Stock Exchange between 2017 and 2021, the research finds that longer audit tenure, higher profitability, and larger company size are all linked to shorter audit delays. The size of the accounting firm and the company’s solvency were not found to be significant factors. Interestingly, company size also didn’t moderate the impact of other variables on audit delays. These findings suggest that investors seeking to avoid audit delays might prioritize larger, more profitable companies with a long history of working with the same auditor. This could indicate stronger company management practices.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of 5th Borobudur International Symposium on Humanities and Social Science 2023
Series
Advances in Social Science, Education and Humanities Research
Publication Date
2 August 2024
ISBN
978-2-38476-273-6
ISSN
2352-5398
DOI
10.2991/978-2-38476-273-6_44How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Vinola Herawaty
AU  - Taftazani Aprilito
PY  - 2024
DA  - 2024/08/02
TI  - The Role of Company Size on the Influence of Audit Tenure, Public Accounting Firm Size and Company’s Performance on Audit Delay
BT  - Proceedings of 5th Borobudur International Symposium on Humanities and Social Science 2023
PB  - Atlantis Press
SP  - 393
EP  - 400
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-273-6_44
DO  - 10.2991/978-2-38476-273-6_44
ID  - Herawaty2024
ER  -