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All Journal Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Idris, Nur Irsan
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Ukuran Perusahaan dan Laba terhadap Audit Delay pada Perusahaan Manufaktur Idris, Nur Irsan; Afiah, Nur
Jurnal Ilmiah Akuntansi dan Keuangan Vol 2, No 1 (2023): Februari
Publisher : Universitas Negeri Makassar

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Abstract

 This study aims to determine company size has a significant effect on audit delay and company profit/loss has a significant effect on audit delay. The sample of this research is a manufacturing company that experienced successive audit delays and was listed on the Indonesia Stock Exchange (IDX) in 2016-2018. This research is quantitative in nature which emphasizes its analysis on numerical data (numbers). Data collection in this study was based on documentation techniques. The results of the research and data analysis conclude that company size has a positive and significant effect on audit delay as well as profit/loss has a positive and significant effect on audit delay in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This study aims to determine company size has a significant effect on audit delay and company profit/loss has a significant effect on audit delay. The sample of this research is a manufacturing company that experienced successive audit delays and was listed on the Indonesia Stock Exchange (IDX) in 2016-2018. This research is quantitative in nature which emphasizes its analysis on numerical data (numbers). Data collection in this study was based on documentation techniques. The results of the research and data analysis conclude that company size has a positive and significant effect on audit delay as well as profit/loss has a positive and significant effect on audit delay in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018.Keywords:  audit delay, firm size, profit, manufacturing company
Pengaruh Ukuran Perusahaan dan Laba terhadap Audit Delay pada Perusahaan Manufaktur Idris, Nur Irsan; Afiah, Nur
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Februari
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

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Abstract

Penelitian ini bertujuan untuk mengetahui ukuran perusahaan berpengaruh signifikan terhadap audit delay dan laba/rugi perusahaan berpengaruh signifikan terhadap audit delay. Sampel penelitian ini adalah perusahaan manufaktur yang mengalami audit delay berturut-turut dan terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2018. Penelitian ini bersifat kuantitatif yang menekankan analisisnya pada data numerik (angka). Pengumpulan data dalam penelitian ini berdasarkan teknik dokumentasi. Hasil penelitian dan analisis data menyimpulkan bahwa Ukuran Perusahaan berpengaruh positif dan signifikan terhadap audit delay serta laba/rugi berpengaruh positif dan signifikan terhadap audit delay pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018.  
Co-Authors Nur Afiah, Nur