INTERNAL AND EXTERNAL COMPANY’S FACTORS ON AUDIT DELAY STUDY FROM INDONESIA STOCK EXCHANGE

Abstract

The development of auditing companies go public next is not easy because of the claim by the application of good corporate governance practices that emphasize the importance of transparency and public accountability. The length of time of completion of the audit may affect the timeliness of publication of the report that have an impact on the market's reaction and affect the level of decisions taken based on information from the published reports. In addition, the regulations limit the submission of financial reports to the Financial Services Authority (OJK). This has been an interesting finding, that there are several factors that lead to increased Term Audit (Audit Delay), so Researcher looked at the internal and external factors affecting the company's Audit Delay.