The Effect of Findings on Weaknesses of the Internal Control System, Findings of Statutory Non-Compliance and Audit Opinions on Audit Delays in Local Governments in Indonesia

Krisna Ayu Mayangsari Udhaningrum(1), Mutmainah Mutmainah(2),


(1) Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia
(2) Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia

Abstract

This study aims to determine the effect of the findings of internal control system weaknesses, the findings of statutory non-compliance, and audit opinions on audit delay. The research approach used in this study was descriptive and verification analysis using secondary data. The statistical analysis used in this study was the logistic regression test. The total sample of this study is 522 LKPD. Based on the results of the research conducted, it can be seen that the findings of weaknesses in the internal control system and audit opinion have a significant effect on audit delay. The findings of statutory non-compliance did not affect the audit delay. The control variables of the study were the previous year's audit opinion and the locations of the regional government that affect on audit delay while the age and size of the local government have no effect on audit delay.

Keywords

audit delay, findings of weaknesses in the internal control system, findings of non-compliance with legislation, audit opinions

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DOI: https://doi.org/10.33455/ijcar.v1i2.96

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