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Factors Influencing Audit Delays With Profitability as an Intervening Variable  (A Case Study of Infrastructure Sector Companies Listed on the Indonesia Stock Exchange from 2020 to 2024) Nasution, Haryati; Yuliusman, Yuliusman; Herawaty, Netty
Dhana Vol. 3 No. 1 (2026): DHANA - MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xy2r4n64

Abstract

This study aims to empirically test the effect of liquidity, solvency, and company age on audit delay with profitability as an intervening variable (a case study of Infrastructure Sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period). The population of this study is Infrastructure Sector companies for the 2020-2024 period. The research sample was selected using purposive sampling, a sampling technique using predetermined criteria, resulting in a total of 125 research samples. This research method uses quantitative methods. This study uses secondary data obtained through data available on the Indonesia Stock Exchange (IDX) and the respective company websites. The results show that Liquidity has no effect on profitability.that solvency has an impact onprofitability.company age has an effect onprofitability.that liquidity has an impact onaudit delay.solvency does not affectaudit delay.company age has an effect onaudit delay.profitability has an impact onaudit delay.liquidity has no effect onaudit delay through profitability.solvency does not affectaudit delay through profitability.company age does not affectaudit delay through profitability
Co-Authors - Afrizal ., yasmin Abdallah, Zachari Achmad Hizazi Adisti Wulandari Afrizal Al Hafiz fitra Auliyah Albetris Aldi Dawamuz Z Amalia, Hafizha Azra Ammanda, Rinaldi Anci Fadelly A Apriani, Rosa B, Sylvia Kartika Wulan Cristyn Yohanna Sianipar Damanik, Eva Setia Rini Destiana, Anindya Risa Dewi Fitriyani Dwi Istiqomah Dyah Sari Ningrum Enggar Diah P.A Enggar Diah P.A Enggar Diah Puspa Arum Fairuz Putra Anvy Felix Andrian Firdaus, Ahmad Amri Fitriani Mansur Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gabriel Siahaan Halimatus Sakdiah Haryadi Haryadi Hazman Tharis Ilham Wahyudi Jayawarsa, A.A. Ketut Kesi Ramadani Laurencius Simatupang Liona Efrina S Lutfi Lutfi Luthfi, Musthafa Mahyuni Mahyuni Mansur, Fitriani MASBIROROTNI - Mufidah Mufidah Muhammad Ridwan Muhammad Ridwan Nanda, Dahlia Yulia Nasution, Haryati Nela Safelia Nia Sofiana Sofiana Novia Dian Anggraini Nurika, Nurika Valaena Putri P. Eko Prasetyo P. F, Yaasmiinah Febriani Pratama, Ramadan Rizky R Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Ratih Kusumastuti Reka Maiyarni Reni Yustien Reni Yustien Reni Yustien Rico Wijaya Z Riski Hernando Rita Friyani Rizal Syafiie, Moh. Rizki Yuli Sari Rizky Yulisari Rurry Patradhiani Sahat Maruli saleh, zulkifli Samahuddin, Samahuddin Saputra, Rifki Yus Sarah Sinadela Satria Pradana Sherly Sarlina Silvera, Dica Lady Simatupang, Laurencius SITI MARIYAH Soedjatmiko Sri Rahayu SRI RAHAYU Sri Rahayu Susfa Yetti syah, ikram Viana, Yolanda Kerla Weni Febriani Widia, Oktari Widya Sari Wendry Wirdanadia, Ananda Wirmie Eka Putra Wiwik Tiswiyanti Wulan Novi Hastuti Yolanda, Ferry Yosi Eka Yudi Yudi Yudi Yudi Yuliusman - Yuliusman Yuliusman Zavira, Fayza Zulma, Gandy Wahyu Maulana