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All Journal Jurnal Akuntansi Kompetif
Hafizh Dzaky Hawari
Universitas Muhammadiyah Riau
Economics, Econometrics & Finance

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DETERMINASI KUALITAS AUDIT YANG DIPROKSIKAN DENGAN AUDIT DELAY PADA PERUSAHAAN SEKTOR BASIC MATERIALS DI BEI TAHUN 2022-2025 Hafizh Dzaky Hawari; Rudi Syaf Putra; Norra Isnasia Rahayu
Jurnal Akuntansi Kompetif Vol. 9 No. 3 (2026): Jurnal Akuntansi Kompetif
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i3.3086

Abstract

This study aims to examine the effect of Financial Statement Integrity, Firm Size, and Workload on Audit Quality. This study employs a quantitative approach using secondary data obtained from the annual financial statements of companies in the Basic Materials sector listed on the Indonesia Stock Exchange for the 200-2025 period. The sample was determined using a purposive sampling technique, resulting in 188 observations after outlier treatment. The data were analyzed using multiple linear regression with the assistance of SPSS. The results show that Financial Statement Integrity and Firm Size have a negative and significant effect on Audit Quality, while Workload has a positive and significant effect on Audit Quality. Keywords: Audit Quality, Financial Statement Integrity, Firms Size, Worokload.
Co-Authors Putra, Rudi Syaf Rahayu, Norra Isnasia