Research Article
Empirical Analysis of The Probability Bankruptcy, Audit Effort, And Its Impact on Audit Delay: Evidence from State-Own Enterprise in Indonesia
@INPROCEEDINGS{10.4108/eai.7-10-2021.2316241, author={Reni Oktavia and Yunia Amelia and Einde Evana and Lovia Wita Ayurini}, title={Empirical Analysis of The Probability Bankruptcy, Audit Effort, And Its Impact on Audit Delay: Evidence from State-Own Enterprise in Indonesia}, proceedings={Proceedings of the 4th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2021, 7 October 2021, Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICEBE}, year={2022}, month={4}, keywords={bankruptcy probability state-owned enterprise audit effort audit delay}, doi={10.4108/eai.7-10-2021.2316241} }- Reni Oktavia
Yunia Amelia
Einde Evana
Lovia Wita Ayurini
Year: 2022
Empirical Analysis of The Probability Bankruptcy, Audit Effort, And Its Impact on Audit Delay: Evidence from State-Own Enterprise in Indonesia
ICEBE
EAI
DOI: 10.4108/eai.7-10-2021.2316241
Abstract
Audit Delay is the period of auditing financial statements by the auditor from the closing year until the independent auditor's report is signed. If it takes a long time can cause delays in reporting the financial statement by the company. This study aims to obtain empirical evidence about several factors that can cause audit delay. The variables used in this study are the probability of State-Owned Enterprise bankruptcy and audit effort as independent variable and audit delay as dependant variable. The population used in this study are state-owned companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2020. Samples of 17 states-owned companies were taken using purposive sampling method. Data analysis used logistic regression analysis with SPSS 22 tool. The result of this study is expected to be the additional literature that can be used for companies to prevent long audit that causing delays in financial reporting.