THE EFFECTS OF INSTITUTIONAL OWNERSHIP, AUDIT COMMITTEE, AUDITORSWITCHING, AND FIRM SIZE ON AUDIT DELAY

Authors

  • Nadya Nuril Muthmainnah Accounting, Universitas Mercu Buana, Indonesia Author
  • Annisa Hakim Zamzami Accounting, Universitas Mercu Buana, Indonesia Author

DOI:

https://doi.org/10.32424/icsema.v2i1.780

Keywords:

audit committee, audit delay, auditor switching, company size, institutional ownership

Abstract

This study aims to empirically prove the influence of independent variables on the dependent variable, namely institutional ownership, audit committee, auditor switching, and company size on audit delay in basic materials sector companies listed on the Indonesia Stock Exchange during the period 2022–2024. The data used are in the form of annual financial reports and analyzed using panel data regression through E-Views 12. The research sample was obtained using a purposive sampling technique, resulting in 83 companies with a total of 249 observations. The test results show that company size has a positive and significant effect on audit delay, while institutional ownership, audit committee, and auditor switching do not show a significant effect.

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Published

2026-08-10

Issue

Vol. 2 (2026): The International Conference on Sustainable Economics, Management, and Accounting (ICSEMA 2026) Proceeding

Section

Articles

License

Copyright (c) 2026 Nadya Nuril Muthmainnah, Annisa Hakim Zamzami (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

THE EFFECTS OF INSTITUTIONAL OWNERSHIP, AUDIT COMMITTEE, AUDITORSWITCHING, AND FIRM SIZE ON AUDIT DELAY. (2026). The International Conference on Sustainable Economics Management and Accounting Proceeding, 2(1), 716-731. https://doi.org/10.32424/icsema.v2i1.780