Exploring Factors Affecting Audit Delay: An Empirical Study of PT. Japfa Comfeed Indonesia in Lampung

Abstract

This study investigates the determinants of audit delay at PT. Japfa Comfeed Indonesia, Lampung during the period of 2017-2018. The research aims to empirically examine the factors influencing audit delay within the specified timeframe. Primary data was collected through a questionnaire administered to employees of PT. Japfa Comfeed Indonesia. Descriptive statistics, classical assumption tests, and multiple linear regression were employed to analyze the data, utilizing a sample size of 48 respondents. The findings reveal that factors such as company size, profitability, auditor quality, solvency, and auditor opinion exhibit a positive and statistically significant impact on audit delay at PT. Japfa Comfeed Indonesia. These results contribute to our understanding of the factors influencing audit delay dynamics within the organization, shedding light on key areas for improvement in audit processes and financial reporting practices.