Analysis of the Causes of Audit Delay in IDX30 Companies on the Indonesia Stock Exchange (IDX)

Authors

  • Shinta Amalia Institut Teknologi Sepuluh Nopember (ITS) Surabaya, Indonesia
  • Hermawan Hermawan Institut Teknologi Sepuluh Nopember (ITS) Surabaya, Indonesia

DOI:

https://doi.org/10.59141/jist.v5i6.1121

Keywords:

Operational Complexity, Quality Of Financial Reporting, Compliance Level

Abstract

The publication of financial statements has been regulated by the Indonesia Stock Exchange (IDX) and is a company obligation. Although there are regulations regarding the maximum time for the publication of audited financial statements, many companies still delay submitting these financial statements. A similar situation also occurs with companies classified under the IDX30 on the Indonesia Stock Exchange (IDX). This study explores whether the sector, profitability, and profit and loss of the company influence audit delay in IDX30 companies. This study uses a quantitative approach and purposive sampling technique for sample selection. The study population includes 30 IDX30 companies listed on the Indonesia Stock Exchange from 2018-2022. The study results indicate that the sector, profit and loss, and company profitability positively influence audit delay in IDX30 companies.

Downloads

Published

2024-06-20

How to Cite

Amalia, S., & Hermawan, H. (2024). Analysis of the Causes of Audit Delay in IDX30 Companies on the Indonesia Stock Exchange (IDX). Jurnal Indonesia Sosial Teknologi, 5(6), 2638–2647. https://doi.org/10.59141/jist.v5i6.1121

Issue

Vol. 5 No. 6 (2024): Jurnal Indonesia Sosial Teknologi

Section

Articles

License

Copyright (c) 2024 Shinta Amalia, Hermawan

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.