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Suseti, Dina Anggraeni
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Economics, Econometrics & Finance

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The Effect of Financial Performance on Audit Delay: A Case Study of Non Cyclical Companies Listed on The IDX Suseti, Dina Anggraeni; Wahyuningtyas, Endah Tri
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025) - In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n1.p49-53

Abstract

Audit delay, the delay between the fiscal year closing date and the date of issuance of the audit report by an independent auditor, is a significant issue that can impact the relevance and reliability of financial information for stakeholders such as investors, creditors, and regulators. Although companies in non-cyclical sectors such as food, beverages, and staple goods generally have stable revenues, audit delays still frequently occur, including in the 2021–2023 period in the Indonesian capital market. This indicates that sector stability does not guarantee the timely submission of audited annual financial statements. This study aims to analyze the effect of financial performance on audit delay in non-cyclical companies listed on the Indonesia Stock Exchange (IDX). Financial performance is operationalized through three main indicators: Price to Earnings Ratio (PER), Net Profit Margin (NPM), and Current Ratio (CR). PER reflects market perception of a company's valuation and profit growth prospects, NPM indicates efficiency in generating profits from sales, while CR measures a company's ability to meet short-term obligations. It is hoped that the results of this study can provide a deeper understanding of the internal company factors that influence audit delay, especially in sectors that are considered relatively financially stable.
Co-Authors Endah Tri Wahyuningtyas