Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal EconBank : Journal Economics and Banking
Salsabila, Ravika Aisyah
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan, Financial Distress, dan Opini Audit Terhadap Audit Delay Salsabila, Ravika Aisyah; Prasetya, Victor; Murdianingsih, Dian; Erfandi, Eli; Rosyadi, Noor
EconBank: Journal of Economics and Banking Vol 6 No 2 (2024): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v6i2.419

Abstract

This study aims to determine and analyze the effect of Profitability, Solvency, Company Size, Financial Distress, and Audit Opinion on Audit Delay. The population in this study were all food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The sampling technique used was Purposive Sampling using 17 companies as samples. The technical analysis of the study used Multiple Linear Regression Analysis. The results of this study indicate that profitability, solvency and financial distress have a positive and significant effect on audit delay. The higher the profitability, the faster the company will submit reports. An auditor will need more time for a company that has a high solvency ratio so that the submission of the company's report takes longer. Likewise, companies that have a high level of Financial Distress can cause Audit Delay to be longer. The greater the company's profit, while company size and audit opinion are unable to affect audit delay.
Co-Authors Erfandi, Eli Murdianingsih, Dian Prasetya, Victor Rosyadi, Noor