Analysis determinants of audit delay; evidence from sri-kehati company listed on the Indonesia stock exchange

Abstract

This study examines how firm performance (ROA), firm age (Age), and auditor switching (Auditor Switching) are associated with Audit Delay in Sri-Kehati Index Companies in 2020-2023. The sample disclosure technique used in this study is census sampling, the sample consists of 33 companies with 4 years of observation. The data analysis technique uses analysis with the context of Partial Least Squares Structural Equation Modeling (PLS-SEM) which is measured by the inners and inners models. The findings of this study are that all independent variables measured in this study have an influence on the measurement of audit delay, which means that all research hypotheses are proven. Advice for companies whatever the reason for the audit delay, companies need to fulfill their obligations to report financial information in a timely manner by anticipating various circumstances.