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September 5, 2025

Financial Transparency at Stake: Unraveling the Determinants of Audit Delay

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Authors

FSFangky Antoneus SoronganTPTiolina PardedeNSNiko Silitonga

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Overview

Quantitative analysis explores how company size, profitability, and solvency influence audit delay, suggesting implications for financial transparency.

Key Points

  • Audit delay significantly correlates with company size, profitability, and solvency, affecting financial reporting timelines.
  • The adjusted R-squared value of 0.237 indicates that company size, profitability, and solvency explain about 23.7% of audit delay.
  • Using a quantitative method, this research applies multiple linear regression analysis on data from the Indonesian manufacturing sector.
  • Findings suggest that while company-related factors affect audit delay, auditor opinion shows no significant impact.

Cite This Study

Sorongan et al. (2025) studied this question.

synapsesocial.com/papers/68bb3d682b87ece8dc95697fhttps://doi.org/10.56174/jbfb.v1i1.972
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Effect of Auditor Opinion, Solvency, Company Size, and Audit Tenure on Audit Delay in Manufacturing Companies2024 · 2 citations
  2. 2Determinants of Audit Delay: The Influence of Internal and External Factors on the Company2025
  3. 3THE EFFECT OF COMPANY SIZE, PROFITABILITY AND SOLVENCY ON AUDIT DELAY (EMPIRICAL STUDY OF CONSUMER GOODS INDUSTRY SECTOR COMPANIES LISTED ON THE STOCK EXCHANGE INDONESIA)2024
  4. 4Factors that Affect Audit Delay2024 · 3 citations
  5. 5The Influence of Multiple Directorship, Auditor Reputation, and Company Performance on Audit Delay (A Study on Companies Listed on the Indonesia Stock Exchange for the 2021–2023 Period)2025