The Determinant of Audit Delay

  • Fitri Ella Fauziah Nahdlatul Ulama’ Islamic University
  • Murharsito Murharsito Nahdlatul Ulama’ Islamic University
Keywords: geographic proximity, audit committee financial expertise, CEO duality and the nature of company activities, audit delay


This study sought to ascertain and evaluate the impact of proximity to one another, audit committee financial expertise, CEO duality, and the nature of firm activities on the audit delay of state-owned corporations listed on the Indonesia Stock Exchange. In this study, a sample of state-owned businesses was chosen through the use of multiple regression as an analytical technique in conjunction with purposive sampling. The findings revealed that while audit committee expertise had no significant impact on audit delay and that CEO duality had a substantial positive impact, geographic proximity and the nature of the company's activity variables had a significant negative impact on audit time.


Abernathy, J. L., et al. (2017). "An international perspective on audit report lag: A synthesis of the literature and opportunities for future research." 21(1): 100-127.
Agustin, F. J. A. (2021). "Respon internal audit atas dampak pandemi covid-19." 15(2): 293-306.
Apadore, K., et al. (2013). "Determinants of audit report lag and corporate governance in Malaysia." 8(15): 151.
Apriayanti, A. and S. J. J. A. d. K. Santosa (2014). "Pengaruh atribut perusahaan dan faktor audit terhadap keterlambatan audit pada perusahaan yang terdaftar di Bursa Efek Malaysia." 16(2): 74-87.
Basuony, M. A., et al. (2016). "Board characteristics, ownership structure and audit report lag in the Middle East." 7(2): 180-205.
Bazrafshan, A. and S. J. J. o. F. M. Dehghani Madise (2022). "How auditor locality affects audit report timeliness." 20(2): 306-321.
Bhuiyan, M. B. U., et al. (2020). "Audit committee ownership and audit report lag: evidence from Australia."
bin Kusin, S. A. and M. H. J. A.-P. M. A. J. bin Kadri (2020). "Determinants of audit report lag: effect of corporate governance in listed companies in the Malaysian construction industry." 15(3): 109-140.
Brooks, L. Z. and M. D. J. A. a. S. Yu (2013). "Why hire a big 4 auditor 500 miles away?".
Choi, J.-H., et al. (2012). "Geographic proximity between auditor and client: How does it impact audit quality?" 31(2): 43-72.
Dharmayuni, L. (2021). Opini Disclaimer: Di mana Auditor Internal? Studi Kasus Kementerian Kelautan dan Perikanan Republik Indonesia. Eksos, 17(1), 1-12.
Dong, B. and D. J. A. i. A. Robinson (2018). "Auditor-client geographic proximity and audit report timeliness." 40: 11-19.
Ebrati, M. R., et al. (2022). "Presenting a Model for the Effect of Corporate Governance Measures on Audit Report Lag by a Structural Equation Approach." 7(24): 191-204.
Eghlaiow, S., et al. (2012). "A review of the empirical determinants of audit delay." 9(2): 511-514.
Gallaud, D., et al. (2004). "Geographical proximity and circulation of knowledge through inter-firm cooperation." 137-158.
Hakim, L. and P. J. J. D. M. Sagiyanti (2018). "Pengaruh ukuran perusahaan, jenis industri, komite audit, dan ukuran KAP terhadap audit delay." 1(2): 58-73.
Hassani, M. and M. Mohammadi (2021). "Audit Report Lag and Auditor-Client Geographic Proximity: Evidences from Information Advantage of Interaction and Improve Audit Efficiency."
Irom, M. I., et al. (2023). "Effect of Managerial Ownership and Audit Committee Financial Expertise on Earnings Management of Listed Manufacturing Companies in Nigeria." 11(2): 15-35.
Kaaroud, M. A., et al. (2020). "The extent of audit report lag and governance mechanisms: Evidence from Islamic banking institutions in Malaysia." 11(1): 70-89.
Kartika, A. J. J. E. M. A. (2014). "Prediksi probabilitas audit delay dan faktor determinannya." 20(35).
Kawshalya, P. and N. Srinath (2019). The impact of company characteristics and IFRS adoption on audit report delay: evidence from a developing country. Proceedings of the 3rd International Conference on Business and Information Management.
Muttakin, M. B., et al. (2015). "Intellectual capital disclosures and corporate governance: An empirical examination." 31(2): 219-227.
Oussii, A. A., et al. (2021). "Evidence on the relation between audit committee financial expertise and internal audit function effectiveness." 37(4): 659-676.
Oussii, A. A., et al. (2018). "Audit committee effectiveness and financial reporting timeliness: The case of Tunisian listed companies." 9(1): 34-55.
Primantara, I. M. D. and N. K. J. E.-J. A. U. U. Rasmini (2015). "Pengaruh Jenis Industri, Spesialisasi Industri Auditor dan Opini Auditor pada Audit Delay." 13(3): 1001-1028.
Puspitasari, D. N. and S. Erma (2016). Pengaruh Ukuran Perusahaan, Anak Perusahaan, Profitabilitas, Leverage, dan Ukuran KAP Terhadap Audit Delay (pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014), Universitas Muhammadiyah Surakarta.
Putri, L. L. and D. J. B. A. R. Deviesa (2017). "Pengaruh CEO Duality terhadap financial performance dengan earnings management sebagai variabel intervening." 5(1): 169-180.
Sari, M. M. R. and N. L. J. J. I. A. D. B. Supadmi (2014). "Gender Komite Audit dan Audit Delay." 9(2): 65-72
Sarkar, H. F. (2016). The impact of geographic proximity between auditor and client on audit quality: empirical evidence from Australia, Curtin University.
Sarwoko, I., et al. (2014). "An empirical analysis of auditor's industry specialization, auditor's independence and audit procedures on audit quality: evidence from indonesia." 164: 271-281.
Sulastri, S., et al. (2017). "Analisis Pengaruh Tata Kelola Perusahaan terhadap Audit Report Lag pada Perusahaan Terdaftar di Bursa Malaysia." 8(1): 104-114.
Sultana, N., et al. (2015). "Audit committee characteristics and audit report lag." 19(2): 72-87.
Sumajow, K. C., et al. (2022). "The Effect of Financial Distress, Audit Committee, Auditor Switching, and Industry Types on Audit Delay in the Covid-19 Pandemic of Companies Listed on the Indonesian Stock Exchange’s KOMPAS100 Index." 5(1): 1-11.
Susilahwati, D. A. and D. N. Triyanto "Factors on Determining Audit Delay: Evidence from Indonesia."
Tang, S. and E. J. A. Elvi (2021). "Analisis faktor-faktor yang berpengaruh terhadap ketepatan waktu pelaporan keuangan perusahaan." 18(1): 172-182.
Timmermans, M. (2013). Local bias? The effect of auditor-client distance on audit quality, Masters Thesis, Tilburg University, Tilburg.
Uyar, A., et al. (2022). "Board structure and financial stability of financial firms: Do board policies and CEO duality matter?" 47: 100474.
How to Cite
Fauziah, F., & Murharsito, M. (2023). The Determinant of Audit Delay. Eksos, 19(2), 194-208.