Published date: Feb 17 2023

Journal Title: KnE Social Sciences

Issue title: 2nd International Conference on Science and Its Applications “Sustainable Innovation in Natural Science, Economic and Business Science, and Social Science” (ICOSIAS)

Pages: 117–133

DOI: 10.18502/kss.v8i2.12758

Nitri Miroseanitri.mirosea@uho.ac.idAccounting Department Faculty of Economics and Business Halu Oleo University Kampus Hijau Bumi Tridahrma Anduonohu Kendari South East Sulawesi

Firlyana Asri MaharaniAccounting Department Faculty of Economics and Business Halu Oleo University Kampus Hijau Bumi Tridahrma Anduonohu Kendari South East Sulawesi

Andi Basru WawoAccounting Department Faculty of Economics and Business Halu Oleo University Kampus Hijau Bumi Tridahrma Anduonohu Kendari South East Sulawes

This study aimed to analyze the influence of audit committee competence and audit firm-size on audit delay. This research was conducted using quantitative approaches and utilized data from 43 mining sector companies listed on the Indonesia Stock Exchange during 2017-2019. The result of the study concluded that audit committee competence and audit firm size partially have a negative effect on audit delay. Audit committee competence and audit firm size simultaneously negatively and significantly affect audit delay.

Keywords: Audit Delay, Audit Committee Competence, Audit Firm Size.

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