DOI: https://doi.org/10.14710/jaa.19.2.190-203

FENOMENA AUDIT DELAY: FINANCIAL DISTRESS PASCA COVID-19

*Enny Susilowati Mardjono orcid scopus publons  -  Departemen Akuntansi, Fakultas Ekonomi dan Bisnis , Universitas Dian Nuswantoro, JL Nakula 1 No 5-11 Semarang, Indonesia 500131., Indonesia
Yanti Puji Astutie orcid scopus  -  Universitas Pancasakti Tegal, Jl. Halmahera Km 1 - Kota Tegal 52121, Indonesia

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Abstract

This study aims to examine the impact of financial distress on audit delay pre-COVID-19 period and firm size, profitability and reputation of audit firms as control variables.  The population used in this study are manufacturing companies in the Indonesia Stock Exchange 2018-2020 with a total sample of 189 samples. Sampling is based on a purposive sampling method with certain criteria. Panel data regression analysis is used in the study. The results showed that Audit delay increased in the pre-COVID-19 period than in Post COVID-19 period. The Finacial distress has a significant positive effect on audit delay in the pre-COVID-19 period. Meanwhile, all control variables such as type of audit firms, profitability and reputation of audit firms have negative effects on audit delay pre-COVID-19 period.

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Keywords: financial distress, COVID-19 period, audit delay, firm size, profitability, reputation of audit firms

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