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Tri Khairunnisa, Khansa
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PENGARUH FINANCIAL DISTRESS, FEE AUDIT, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT DELAY Tri Khairunnisa, Khansa; Rainayu Zahra, Finisha; Sri Lastanti, Hexana
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.56911

Abstract

This study aims to analyze the effect of financial distress, audit fee, profitability, and solvency on audit delay with company size as a control variable in financial sector companies listed on the Indonesia Stock Exchange for the 2023–2024 period. This study employs a correlational quantitative approach using secondary data obtained from annual reports and audited financial statements. The research sample was selected using purposive sampling technique, resulting in 184 observations. The results indicate that financial distress has a significant positive effect on audit delay, audit fee has a significant negative effect on audit delay, profitability has a significant positive effect on audit delay, and solvency has a significant negative effect on audit delay. Meanwhile, company size as a control variable also has a significant negative effect on audit delay. These findings suggest that a company's financial condition, audit fee adequacy, and debt structure meaningfully influence the length of the audit completion process, and therefore companies need to pay closer attention to these factors in order to improve the timeliness of financial reporting in accordance with applicable regulations.
Co-Authors Rainayu Zahra, Finisha Sri Lastanti, Hexana