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napitupulu, samuel
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Economics, Econometrics & Finance

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Pengaruh Laba Akuntansi, Opini Audit, Solvabilitas dan Ukuran Perusahaaan Terhdap Audit Delay Pada Perusahaaan Manufaktur Sektor Pangan yng Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020-2022 napitupulu, samuel
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6546

Abstract

This research aims to analyze the factors that influence audit delays in food sector manufacturing companies listed on the Indonesia Stock Exchange in the 2020-2022 period. The factors studied include accounting profit, audit opinion, solvency, and company size. The research method used is quantitative using secondary data from related articles and journals. Partial test results show that accounting profit, solvency and company size do not have a significant influence on audit delay, while audit opinion has a significant influence on audit delay. Meanwhile, simultaneously accounting profit, audit opinion, solvency and company size have a significant effect on audit delay. Keywords: audit delay, accounting profit, audit opinion, solvency, company size
Pengaruh Laba Akuntansi, Opini Audit, Solvabilitas dan Ukuran Perusahaaan Terhdap Audit Delay Pada Perusahaaan Manufaktur Sektor Pangan yng Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020-2022 napitupulu, samuel
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6546

Abstract

This research aims to analyze the factors that influence audit delays in food sector manufacturing companies listed on the Indonesia Stock Exchange in the 2020-2022 period. The factors studied include accounting profit, audit opinion, solvency, and company size. The research method used is quantitative using secondary data from related articles and journals. Partial test results show that accounting profit, solvency and company size do not have a significant influence on audit delay, while audit opinion has a significant influence on audit delay. Meanwhile, simultaneously accounting profit, audit opinion, solvency and company size have a significant effect on audit delay. Keywords: audit delay, accounting profit, audit opinion, solvency, company size
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