The Influence of Company Size, Implementation of IFRS and Auditor's Opinion on Audit Delay in Banking Sector Companies Listed on the Indonesia Stock Exchange for the Period 2018-2020

Proceedings of the 9th International Conference on Management of e-Commerce and e-Government Pub Date : 2022-07-07 DOI:10.1145/3549823.3549839

B. Handoko, Lanang Bagas Adi Candra

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Abstract

This study aims to empirically examine the effect of firm size, implementation of IFRS, and audit opinion on audit delay in banking entities listed on the Indonesia Stock Exchange. The data used are audited financial statements listed on the Indonesia Stock Exchange and websites of banking entities. The sampling method in this study used non-probability or purposive sampling. The independent variables in this study were company size, implementation of IFRS, and auditor's opinion which would later affect the variables. bound, namely audit delay. The data analysis process carried out was classical assumption test analysis and hypothesis testing analysis using IBM SPSS version 25 software. The results of the study show that the size of the company, the application of IFRS and the auditor's opinion have a semi-annual effect on audit delay. However, partially, company size and auditor's opinion have an effect on audit delay, while the implementation of IFRS has no effect on audit delay.

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公司规模、国际财务报告准则的实施以及审计师对2018-2020年印尼证券交易所上市银行类公司审计延迟的影响

本研究旨在实证检验印尼证券交易所上市银行实体的公司规模、国际财务报告准则的实施和审计意见对审计延迟的影响。所使用的数据是在印度尼西亚证券交易所和银行实体网站上列出的经审计的财务报表。本研究的抽样方法采用非概率或目的性抽样。本研究中的自变量是公司规模、国际财务报告准则的实施和审计师的意见，这些意见后来会影响变量。绑定，即审计延迟。数据分析过程采用IBM SPSS 25版软件进行经典假设检验分析和假设检验分析。研究结果表明，公司规模、国际财务报告准则的应用和审计意见对审计延迟产生半年一次的影响。但是，公司规模和审计师意见对审计延迟有部分影响，而国际财务报告准则的实施对审计延迟没有影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Proceedings of the 9th International Conference on Management of e-Commerce and e-Government

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