What type of study is this?

This is a Multiple Linear Regression study.

September 10, 2025International Journal of Business Humanities Education and Social Sciences (IJBHES)

Determinants of Audit Delay: The Influence of Internal and External Factors on the Company

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Authors

DSDessyana SuryawandariUniversitas Teknologi Yogyakarta AAAkhmad AfnanUniversitas Teknologi Yogyakarta

Discussion

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Implication

This analysis reports significant factors affecting audit delay in real estate firms, suggesting both internal and external factors influence outcomes.

Key Points

Audit delay increases significantly with extensive KAP audit involvement, impacting financial reporting timeliness.
Company size and long-term auditor relationships are correlated with reduced audit delays, enhancing efficiency.
The study uses multiple linear regression analysis on data from 200 Indonesia Stock Exchange firms from 2019 to 2023.
This research underscores the importance of both internal factors and auditor characteristics in determining audit timelines.

Cite This Study

Suryawandari et al. (2025) studied this question.

synapsesocial.com/papers/68c1a13354b1d3bfb60dc7cb https://doi.org/10.46923/ijbhes.v7i1.483

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Implication

This analysis reports significant factors affecting audit delay in real estate firms, suggesting both internal and external factors influence outcomes.

Determinants of Audit Delay: The Influence of Internal and External Factors on the Company

Discussion

Member takes

Implication

Key Points

Cite This Study

Determinants of Audit Delay: The Influence of Internal and External Factors on the Company

Discussion

Member takes

Implication

Key Points

Cite This Study

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