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Mirosea, N., Asri Maharani, F., & Basru Wawo, A. (2023). Do Audit Committee Competence and Firm Size Influence Audit Delay? (Empirical Study on Mining Sector Companies Listed on Indonesia Stock Exchange 2017-2019). KnE Social Sciences, 8(2), 117–133. https://doi.org/10.18502/kss.v8i2.12758

https://doi.org/10.18502/kss.v8i2.12758

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authors

  • Nitri Mirosea

    Nitri Mirosea

    Accounting Department Faculty of Economics and Business Halu Oleo University Kampus Hijau Bumi Tridahrma Anduonohu Kendari South East Sulawesi
  • Firlyana Asri Maharani

    Firlyana Asri Maharani

    Accounting Department Faculty of Economics and Business Halu Oleo University Kampus Hijau Bumi Tridahrma Anduonohu Kendari South East Sulawesi
  • Andi Basru Wawo

    Andi Basru Wawo

    Accounting Department Faculty of Economics and Business Halu Oleo University Kampus Hijau Bumi Tridahrma Anduonohu Kendari South East Sulawes

Published Date

  • Feb 17, 2023

Do Audit Committee Competence and Firm Size Influence Audit Delay? (Empirical Study on Mining Sector Companies Listed on Indonesia Stock Exchange 2017-2019)

KnE Social Sciences / 2nd International Conference on Science and Its Applications “Sustainable Innovation in Natural Science, Economic and Business Science, and Social Science” (ICOSIAS) / Pages 117–133

Abstract

This study aimed to analyze the influence of audit committee competence and audit firm-size on audit delay. This research was conducted using quantitative approaches and utilized data from 43 mining sector companies listed on the Indonesia Stock Exchange during 2017-2019. The result of the study concluded that audit committee competence and audit firm size partially have a negative effect on audit delay. Audit committee competence and audit firm size simultaneously negatively and significantly affect audit delay.


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

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