Published: 2025-12-01
Pengaruh Ukuran Perusahaan, Solvabilitas, Profitabilitas, dan Ukuran Kap Terhadap Audit Delay Studi Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2018-2023
DOI: 10.35870/jemsi.v11i6.5320
Abstract
The Indonesian capital market has experienced significant growth, with the number of investors reaching 11.58 million in August 2023. This study aims to analyze the impact of company size, solvency, profitability, and the size of Public Accounting Firms (KAP) on audit delay in energy sector companies listed on the Indonesia Stock Exchange during the period 2018-2023. The research method employed is quantitative, utilizing a multiple linear regression analysis approach based on secondary data from financial statements and relevant information. The findings indicate that company size and solvency do not have a significant effect on audit delay, while profitability has a significant negative impact. The size of KAP also does not significantly affect the timeliness of audit completion. The conclusion emphasizes the importance of profitability in expediting the audit process, while company size and solvency are not determining factors. The implications suggest that companies should enhance transparency and efficiency in financial reporting to expedite the audit process, and consider the quality of internal control systems as a key factor in managing audit delay.
Keywords
Audit Delay; Company Size; Solvency; Profitability; KAP Size
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 11 No. 6 (2025)
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Section: Articles
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Published: 2025-12-01
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/jemsi.v11i6.5320
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Restu Aulia Syavira, Politeknik Negeri Lampung
Akuntansi Bisnis Digital, Ekonomi dan Bisnis, Politeknik Negeri Lampung, Bandar Lampung, Lampung, Indonesia.
Endah Yuni Puspitasari, Politeknik Negeri Lampung
Akuntansi Bisnis Digital, Ekonomi dan Bisnis, Politeknik Negeri Lampung, Bandar Lampung, Lampung, Indonesia.
Dian Nirmala Dewi, Politeknik Negeri Lampung
Akuntansi Bisnis Digital, Ekonomi dan Bisnis, Politeknik Negeri Lampung, Bandar Lampung, Lampung, Indonesia.
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