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Abstract

Audit delays can be a cause that affects the decision-making process of stakeholders. The aims of this study is to investigate the various factors that affect audit delays in the textile and garment industry. Using purposive sampling technique based on a number of specific criteria, this study selected a sample of textile and garment subsector companies that regularly submit their financial reports from 2019 to 2023. A quantitative approach based on secondary data is used in this study. A total of 55 data from 11 companies were collected based on these criteria. Using Eviews 12 software, multiple regression techniques were used to analyze the data. Partial test results (t-test) show that audit tenure and audit opinion have negatively affect to audit delay. In contrast, liquidity does not affect on audit delay. This study makes an important contribution in understanding the aspects that affect audit delay, which can provide guidance for stakeholders in decision making.

Keywords

Audit delay Audit Tenure Audit opinion Liquidity

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