Pengaruh Lama Perikatan KAP, Dan Fee Audit Terhadap Audit Delay Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020 - 2022

Abstract

This research aims to empirically analyze the influence of KAP engagement length and audit 
fees on audit delays in manufacturing companies in various industrial sectors listed on the 
Indonesia Stock Exchange in 2020-2022. Data collection uses documentation by looking at 
audit reports of manufacturing companies in various industrial sectors listed on the IDX. 
The population used was 47 companies. Sampling used a purposive sampling technique to 
obtain a sample of 42 companies with 3 years of observation, resulting in a sample of 126 
financial reports. Data analysis in this study used multiple linear regression. The research 
results found that the length of the KAP engagement had a negative and significant effect on 
audit delay, while the audit fee had a negative but not significant effect on audit delay. 
Suggestions that can be given to companies can reduce reporting delays by providing data 
to auditors quickly and comprehensively.