Audit Firm Size, Complexity of Company Operations, and Tax Avoidance as Predictors of Audit Delay

Shafa, Azzahra (2025) Audit Firm Size, Complexity of Company Operations, and Tax Avoidance as Predictors of Audit Delay. S1 thesis, Universitas Andalas.

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Abstract

The research includes a quantitative study using secondary data obtained from the manufacturing company’s financial statement. The research’s population constituted the manufacturing companies listed on the Indonesia Stock Exchange during the year 2020-2023. The sample is collected by using purposive sampling over the listed companies in the criteria that the company publishes the audited financial report as of December 31 and also shows the data needed in the research. The sample which has met the criteria is 155 companies and analyzed by ordinary least square regression analysis with fixed effect model. The results show that the audit firm size have a negative influence on the audit delay, while the complexity of company operations and tax avoidance do not affect the audit delay.

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