INFLUENCE OF AUDIT COMMITTEE COMPETENCE, AND ACCOUNTANT PUBLIC FIRM SIZE ON AUDIT DELAY (Empirical Study on Mining Sector Companies Listed on Indonesia Stock Exchange 2017-2019)
Nitri Mirosea,Andi Basru Wawo,Firlyana Asri Maharani

Halu Oleo University

Abstract

This study aims to analyze the effect of audit committee competence and audit firm size on audit delay. This research conducted through quantitative approach that utilizes secondary data collected from financial reports and annual reports of companies listed on the IDX. Using the purposive sampling method, the sample of this study are 43 mining sector companies listed on the Indonesia Stock Exchange in 2017-2019. The analysis method used is multiple regression analysis. The result of the study revealed that 1 Audit committee competence partially have a negative and significant effect on audit delay, 2 Audit firm size partially have a negative and significant effect on audit delay, and 3 Audit committee competence and audit firm size simultaneously have a negative and significant effect on audit delay.

Keywords: : Audit Delay, Audit Committee Competence, Audit Firm Size

Topic: Accounting and Finance