IFRS IMPLEMENTATION, DISCLOSURE AND AUDITOR SWITCHING ON AUDIT DELAY IN MANUFACTURING COMPANY

  • Luh Komang Merawati Universitas Mahasaraswati Denpasar
  • Ni Nyoman Komala Dewi Universitas Mahasaraswati Denpasar
  • Ida Ayu Nyoman Yuliastuti Universitas Mahasaraswati Denpasar
DOI: https://doi.org/10.31937/akuntansi.v14i2.2929

Abstract

Abstract— The submission of audited financial statements of public companies listed on the Indonesia Stock Exchange must meet the requirements of the Financial Services Authority (Bapepam/OJK). The timeliness of submission of audited financial reports is strongly influenced by audit delay or audit completion time. This research aims to know the effect of IFRS implementation, company loss disclosure, auditor switching, internal control system and  leverage on audit delay in manufacturing company listed on Indonesia Stock Exchange from 2018 to 2020.  Population in this research were 186 company, using a purposive sampling method obtained 161 company, resulted 483 observation for three years. The data analysis technique used was multiple linear regression analysis. The research result was IFRS implementation and company loss disclosure had a positive effect on audit delay, while the internal control system, leverage and auditor switching had no effect on audit delay.

 

Keywords: Audit Delay; Auditor Switching; Disclosure; IFRS; Internal Control System; Leverage.

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Published
2022-12-31
How to Cite
Merawati, L., Dewi, N. N., & Yuliastuti, I. A. (2022). IFRS IMPLEMENTATION, DISCLOSURE AND AUDITOR SWITCHING ON AUDIT DELAY IN MANUFACTURING COMPANY. Ultimaccounting Jurnal Ilmu Akuntansi, 14(2), 374-384. https://doi.org/https://doi.org/10.31937/akuntansi.v14i2.2929
Issue
Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Section
Articles
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