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All Journal WIDYAKALA JOURNAL AKRUAL: Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Pendas : Jurnah Ilmiah Pendidikan Dasar JURNAL EKSBIS Coopetition : Jurnal Ilmiah Manajemen BUDGETING : Journal of Business, Management and Accounting Educoretax Action Research Literate (ARL) Jurnal Pajak dan Bisnis (Journal of Tax and Business) INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Jurnal Ekonomi Trisakti Journal of Accounting and Finance Management (JAFM) Jurnal Akuntansi Trisakti Jurnal Indonesia Sosial Sains Dirkantara Indonesia
Sri Lastanti, Hexana
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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 Ahada, Nuris Alifianti Angelia, Veren Azizah, Farah Nur Bestwan, Jonathan Choirul Amin Cristy, Melisabeth Dewi, R. Rosiyana dwi purwanto Iksan, Khairul Ilham Ali Noor Ina Oktaviana Matusin, Ina Oktaviana Landion, Vio Martiningsih, Sri Muhammad Yusuf Murtanto Murtanto Ning Tandayu, Woro Nundini, Audita Ananda Nuraini, Yenni Pramesti, Restu Ardia Putri, Kresensia Dewi Rahmadhani, Givania Rainayu Zahra, Finisha Riyanto, Baskoro Rizkyana, Rizkyana Salim, Nabil Sarfilianty Anggiani, Sarfilianty Sofie, Sofie Sofwan Hidayah, Muhammad Taufik, Achmad Kemal TFirmansyah, Adisti Tristania Tondombala, Sean Archie Ago Tri Khairunnisa, Khansa Wicaksono Agus, Dimas Wulandari, Windy Ayu Yudiana, Anastasya Putri Yudianto, Muhammad Haris