Abstract
This study aims to analyze the effect of Return On Asset (ROA) and Company Size on Audit Delay partially and simultaneously in the Food and Beverage Industry Sub-Sector listed on the Indonesia Stock Exchange (BEI) 2014-2018. The independent variables used in this study are Return On Assets (ROA) and Company Size. Editing the dependent variable used in this study is Audit Delay. Sampling was done by purposive sampling and get 14 companies that become samples with 70 observational data. The research method used is a quantitative method with a descriptive approach. The data analysis method used is statistical analysis using SPSS software. The results showed partially Return On Asset (ROA) has an effect on Audit Delay. And company size has no effect on audit delay partially. While the results of the study show that sig F is 0.000 <0.05, which means that Return On Assets (ROA) and Company Size have a significant effect on Audit Delay simultaneously.
 
 Keywords: Return On Assets, Company Size, Audit Delay
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Journal of Economic, Bussines and Accounting (COSTING)
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
