Delay in Publication of Financial Statement: Indonesia Evidence

ABSTRACT: The purpose of this study is to examine and analyze the association between audit tenure, andfinancial distress on delay in publication of financial statement and also to determine the influence of audit delayas a mediation. Based on purposive sampling methods, this study analyze 396 companies by logistic andmultiple linear regression use SPSS. This study find out audit delay’s effected by financial distress and alsoinfluences on delay in publication of financial statement. However, audit delay can’t be mediation of audittenure and financial distress on delay in publication of financial statement.

Keywords -Audit Tenure, Financial Distress, Audit Delay, Delay in Publication of Financial Statement