Analysis of the Influence of Auditor Characteristics and Company Characteristics Towards Audit Delay in Companies on the IDX

Abstract

- This study aims to analyze the effect of auditor characteristics and company characteristics on audit delays in companies on the IDX in the 2019 financial statements. The research data comes from the number of companies tested the financial statements of companies selected from the annual financial statements of companies listed on the IDX. 2015 to 2019, and which have been through the audit process. The sample was selected through purposive sampling method and technique. The type of data chosen to be used in the implementation of this research is secondary data. The method used in this research is a causal method with a quantitative approach. The data obtained will be processed using the method (system). The results of the study state that the variables do not have a significant effect on Audit Delay, while a significant effect is found on the on Audit Delay.