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All Journal OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Asri Pertiwi
Universitas Padjajaran
Economics, Econometrics & Finance Education Social Sciences

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AUDIT DELAY PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Asri Pertiwi
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

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Abstract

This research was conducted to determine the factors that influence audit delay in the banking sector listed on the IDX, as well as to analyze its impact on transparency, compliance with regulations, company value and financial market stability. With a deeper understanding of this phenomenon, it is hoped that it can make a meaningful contribution to development policy, manager practice, and further research in the banking sector. The research methodology used in this research is a method that was built systematically using deductive logic from the beginning of construction. hypothesis. The type of data used in this research is quantitative data, which aims to investigate and study an event or phenomenon about something, and the unit of analysis is an organization with minimal participation from the researchers used. The variable Company Size has a negative and statistically significant effect on Audit Delay and The Profitability variable has a negative and statistically significant effect on Audit Delay. Company size has a statistically significant negative effect on audit delay. Profitability has a negative and statistically significant effect on audit delay. This research was conducted based on several research constraints that may affect archaeology. In other words, the nature of the data in this research is secondary data in the form of figures from securities reports published by the company.
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