The Phenomenon of Government Audit Delay In Indonesia

Abstract

Purpose: To find out whether government size, audit findings, and the number of accounting entities have an effect on audit delay in the context of regional financial reporting. Design/Methodology/Approach: This type of quantitative research uses multiple regression analysis techniques with the help of the e-Views version 12 application with sample observations of 102 provincial governments in Indonesia in the period 2019-2021. Findings: The results of the study reveal that government size has a negative influence on audit delay. Different things happen to audit findings and the number of accounting entities which have a positive effect on audit delay. Government size, audit findings, and the number of accounting entities jointly influence the audit delay of provincial governments in Indonesia. Practical Implications: This research can provide implications that provincial governments in Indonesia can be more timely in preparing financial reports so that audit delays can be minimized. The average audit delay phenomenon that occurs in provincial governments in Indonesia exceeds the applicable statutory limits, with the most occurring in 2019, namely 163 days. Originality/Value: This research examines factors within the scope of the government sector that influence the phenomenon of audit delay in financial reports.

Keywords

• audit delay
• accounting entities
• audit findings
• the number of accounting entities