THE EFFECT OF INSTITUTIONAL OWNERSHIP, FIRM SIZE, AND FINANCIALDISTRESS ON AUDIT DELAY

Authors

  • Naimah Nur Islamidiyanah Accounting, Universitas Mercu Buana, Indonesia Author
  • Annisa Hakim Zamzami Accounting, Universitas Mercu Buana, Indonesia Author

DOI:

https://doi.org/10.32424/icsema.v2i1.781

Keywords:

Audit Delay, Institutional Ownership, Firm Size, Financial Distress

Abstract

This study aims to examine the effects of institutional ownership, firm size, and financial distress on audit delays among healthcare companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employs a quantitative approach using secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in 18 companies with a total of 90 observations. The data analysis technique used was panel data regression analysis using Eviews 13 software. The results of the study indicate that financial distress has a negative effect on audit delay, whereas institutional ownership and firm size have no effect on audit delay.

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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 Naimah Nur Islamidiyanah, Annisa Hakim Zamzami (Author)

Creative Commons License

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

How to Cite

THE EFFECT OF INSTITUTIONAL OWNERSHIP, FIRM SIZE, AND FINANCIALDISTRESS ON AUDIT DELAY. (2026). The International Conference on Sustainable Economics Management and Accounting Proceeding, 2(1), 732-745. https://doi.org/10.32424/icsema.v2i1.781