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All Journal JAATB
Dela Sasmita, Anggi
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Economics, Econometrics & Finance Social Sciences

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Audit Delay Pada Sektor Perbankan Di Indonesia Dela Sasmita, Anggi; Sari, Egi Gumala
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 2 (2024): Februari 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i1.360

Abstract

Purpose – This research aims to determine the effect of company size andprofitability on audit delay.Design/methodology/approach – This research uses quantitative data, thesample in this research is banking sub-sector companies listed on theIndonesia Stock Exchange for the period 2018 - 2022, totaling 27 companies.The analysis technique used to test the hypothesis is multiple regressionanalysis using Eviews 9 software.Findings – The research results show that the Company Size variable has anegative and statistically significant effect on audit delay, the Profitabilityvariable has a negative and statistically significant effect on audit delay.Originality/value - This research discusses Audit Delay and other factorssuch as Company Size and Profitability which focuses on banking sub-sectorcompanies.
Co-Authors Egi Gumala Sari