The Influence of Implementation International Financial Reporting Standards (IFRS) and Company Characteristic to Audit Delay; an Empirical Case of IDX Indonesia
Dien Noviany Rahmatika
Faculty of Economics and Business, Universitas Pancasakti Tegal
https://doi.org/10.47191/jefms/v4-i12-07ABSTRACT:
Audit delay is an important issue because it has an impact on the timeliness of submitting the company's financial statements. This becomes a serious problem when several countries apply IFRS as an international accounting standard. The purpose of this study was to determine the effect of Implementation of International Financial Reporting Standards (IFRS), Company Size, Audit Committee, Solvency Ratio, on Audit Delay in Food and Beverage Sub-Sector Manufacturing Companies for the 2016-2020 period. The method used in this research is descriptive quantitative with the method of determining the sample using purposive sampling and produces a sample of 60 companies data pair. The analytical technique used is logistic regression analysis. From the results of logistic regression analysis, it can be concluded that the implementation of International Financial Reporting Standards (IFRS) has a negative effect on Audit Delay., Company Size has a negative effect on Audit Delay, the Audit Committee has a positive effect on Audit Delay, and Solvency Ratio has a positive effect on Audit Delay.
KEYWORDS:
Company Size, International Financial Reporting Standards, Audit Committee, Solvency Ratio
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