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All Journal Maneggio: Jurnal Ilmiah Magister Manajemen Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Inovasi Penelitian Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Muria Jurnal Layanan Masyarakat Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Abdi Masyarakat Multidisiplin Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS JAATB Jurnal Ekonomi Bisnis Digital Journal of Accounting and Auditing
R. Taufik Hidayat
Dosen Prodi Akuntansi, STIE Tri Bhakti Bekasi
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Determinants of Audit Delay: Evidance from Profitability, Leverage, Firm Size, and Audit Committe Nabila Fary Adiyana; R Taufik Hidayat; Keri Boru Hotang
Journal of Accounting and Auditing Vol. 2 No. 1 (2025): October 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/y58jfn81

Abstract

Purpose – This study aims to obtain empirical evidence on the influence of profitability, leverage, company size, and audit committees on audit delay. Design/methodology/approach – This study uses quantitative research. It utilizes secondary data. The population is 67 industrial companies listed on the Indonesia Stock Exchange between 2020 and 2024. The sample is 27 industrial companies listed on the Indonesia Stock Exchange between 2020 and 2024. The total number of observations in this study is 135. The analysis technique used to test the hypotheses is multiple regression analysis using Eviews9 software. Findings – The results of this study indicate that the profitability variable has a negative and significant effect on audit delay. The leverage variable has a positive and insignificant effect on audit delay. The company size variable has a negative and significant effect on audit delay. The audit committee variable has a positive and insignificant effect on audit delay. Research limitations/implications –. This study aims to provide information on audit delay and can be beneficial in decision-making as well as serve as a reference for further research.
Co-Authors Andi Muhammad Sadli Asma Sari Dewi Brillian Bintang Philana Dian Melisa Dian Widiyati Dwi Ayu Widyastuti Eddy Setyanto Frengki Panangian Keri Boru Hotang Lembah Dewi Andini Maranatha Melinda Munthe Muhammad Sofyan Nabila Fary Adiyana Novita Wulandari Prijambodo Prijambodo Prijambodo Prijambodo Rani Priani Rani Priani Rizki Oktaviani Ryan Antony Darmawan Sarah Debora Turnip Suci Tri Susilawati Venny Oktaviany Vicky Krisdihanto Suhandi