Abstract
This study aims to examine and analyze the effect of profitability, company size, auditor reputation and leverage in automotive and component manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2012-2019. Profitability as measured by ROA on audit delay, the effect of company size as measured by size on audit delay, the effect of auditor reputation as measured by dummy variables on audit delay, the effect of leverage as measured by DER on audit delay. The data analysis technique in this research is multiple linear regression. The sampling method was purposive sampling, with the number of samples used by 32 companies that had met the criteria for determining the sample. Based on the analysis, it can be concluded that the variables of profitability, firm size, auditor reputation and leverage partially and simultaneously have an effect on audit delay.
 Keywords: Profitability, Company Size, Auditor Reputation, Leverage, Audit Delay
Highlights
PENDAHULUAN Keterlambatan dalam audit laporan keuangan didalam perusahaan telah didefinisikan sebagai penyebab penunda keseluruhan dalam publikasi laporan perusahaan, sedangkan audit sangat diperlukan untuk memastikan akurasi dan transparasi laporan keuangan yang diterbitkan Khoufi (2018)
This study aims to examine and analyze the effect of profitability, company size, auditor reputation and leverage in automotive and component manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2012-2019
Hasil penelitian ini mengindikasikan bahwa semakin kecil ukuran perusahaan yang diukur dari total aset atau kekayaan yang dimiliki suatu perusahaan dapat memperlambat waktu penyelesaian laporan audit
Summary
PENDAHULUAN Keterlambatan dalam audit laporan keuangan didalam perusahaan telah didefinisikan sebagai penyebab penunda keseluruhan dalam publikasi laporan perusahaan, sedangkan audit sangat diperlukan untuk memastikan akurasi dan transparasi laporan keuangan yang diterbitkan Khoufi (2018). Namun penelitian Widhiyani (2017) menjelaskan jika ukuran perusahaan tidak berpengaruh pada audit delay. Penelitian oleh Indiana (2017) dan Irman (2017) hasil menjelaskan jika profitabilitas berpengaruh pada audit delay. Penelitian Sukartha (2017) dan Herawaty (2018) hasil menjelaskan jika profitabilitas tidak berpengaruh terhadap audit delay.
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