Published: 2024-01-30
Pengaruh Kualitas Audit, Profitabilitas, Solvabilitas, dan Ukuran Perusahaan Terhadap Audit Delay
DOI: 10.35870/emt.v8i1.2122
Abstract
This research aims to examine the factors that influence audit delays in primary consumer goods companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The factors studied include audit quality, profitability, solvency, and company size. Research data was obtained from company financial reports taken via www.idx.co.id. The analytical method used is multiple linear regression with the help of the SPSS program. The analysis results show that audit quality and solvency have a significant influence on audit delay. High audit quality tends to reduce the possibility of audit delays, while high solvency increases the possibility of audit delays. On the other hand, profitability and company size do not have a significant effect on audit delay. The findings show that audit quality and solvency influence audit delay, while profitability and company size do not. The implications of these findings can help practitioners understand the dynamics of audit delay better
Keywords
Audit Delay; Audit Quality; Firm Size; Profitability; Solvency
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 8 No. 1 (2024)
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Section: Articles
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Published: 2024-01-30
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License: CC BY 4.0
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Copyright: © 2024 Authors
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DOI: 10.35870/emt.v8i1.2122
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Septi Maharani Puspitasari, , Universitas Muhammadiyah Surakarta
Universitas Muhammadiyah Surakarta, Kota Sukoharjo, Provinsi Jawa Tengah, Indonesia
Suyatmin Waskito Adi, , Universitas Muhammadiyah Surakarta
Universitas Muhammadiyah Surakarta, Kota Sukoharjo, Provinsi Jawa Tengah, Indonesia
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