International Journal of Research in Finance and Management
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E-ISSN: 2617-5762|P-ISSN: 2617-5754

2023, Vol. 6, Issue 1

Literature Review: The factors affecting audit delay in Indonesia

Izzatul Kamila, Siti Maria Wardayati and Muhammad Miqdad

There are several factors that influence audit delay, which consist of external and internal factors. This study aims to identify the influence of the variables used for further testing. Qualitative and descriptive methods are the research methods used. This article provides results which show that: (1) tenure audits have a negative and significant effect on audit delay; (2) profitability has a negative and significant effect on audit delay; (3) DER has a positive and significant effect on audit delay; and company size has a negative and significant effect on audit delay. With this research, it can increase literacy related to the factors that influence audit delay.
Pages : 397-402 | 339 Views | 155 Downloads
How to cite this article:
Izzatul Kamila, Siti Maria Wardayati, Muhammad Miqdad. Literature Review: The factors affecting audit delay in Indonesia. Int J Res Finance Manage 2023;6(1):397-402. DOI: 10.33545/26175754.2023.v6.i1d.235
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