Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan, dan Opini Auditor Terhadap Audit Delay pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2020-2022
Keywords:
Profitability, Solvency, Company Size, Auditor's Opinion, Audit DelayAbstract
Companies going public are required to comply with the obligation for issuers or public companies to provide and publish financial reports periodically. Some companies continue to publish their financial statements after the deadline, despite the restrictions placed on the submission of financial statements. Investors get the impression that financial statements are presented slowly when they are not. This is due to the fact that investors usually see delays financial reporting as an unfavorable indicator of company health. To find out whether profitability, solvency, company size, and auditor opinion have an influence on audit delay in
manufacturing companies listed on the IDX for the 2020-2022 period is the purpose of this study. Purposive sampling is the sampling technique used in this study, which resulted in a total
sample of 225 samples from 75 companies during the three-year observation period. Logistic regression analysis is the data analysis technique applied in this study. This study produces
findings, namely profitability has no effect on audit delay. Solvency has no effect on audit delay. Company size has an influence on audit delay. And auditor opinion has no effect on audit
delay.
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