ANALISIS PENGARUH ACCOUNTING COMPLEXITY DAN KUALITAS AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2020

Abstrak

The dependent variable in the form of audit delay has a general definition as a delay in the submission and presentation of the company’s financial statements, starting from the closing date of the book per period until the date of audit report is issued. This study aims to analyze the factors that can affect audit delay, specifically accounting complexity and audit quality. Accounting complexity is measured based on the number of subsidiaries owned, while audit quality is measured based on the category of an external auditors used by the company. Three other control variables used in this study are total assets, return on assets, and debt to equity ratio. The sources of data used in this study are all of manufacturing companies listed on Indonesia Stock Exchange for the periode 2019 until 2020. Based on the results of this study, it can be concluded that accounting complexity have an effect on audit delay and audit quality does not have an effect on audit delay.