Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Riset Mahasiswa Akuntansi
Isma Juliana
Universitas Mataram
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Determinan Audit Delay (Studi Kasus Pada Tiga Perusahaan IDX30 Periode 2020–2023) Isma Juliana; Nur Fitriyah
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2026): Jurnal Riset Mahasiswa Akuntansi, Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i1.2895

Abstract

The purpose of this study is to analyze the impact of profitability, leverage, liquidity, firm size, and firm age on audit delay among companies listed in the IDX30 index during the 2020–2023 period. Audit delay refers to the delay in the submission of audited annual financial statements. The sampling method employed purposive sampling, resulting in three major companies that were consistently listed in the IDX30 index and experienced audit delay during the research period, namely PT Charoen Pokphand Indonesia Tbk (CPIN), PT Perusahaan Gas Negara Tbk (PGAS), and PT Telekomunikasi Indonesia Tbk (TLKM), with a total sample of 12 firm-year observations. The results indicate that profitability, leverage, and liquidity do not have an impact on audit delay. Meanwhile, firm size and firm age have an impact on audit delay.
Co-Authors Nur Fitriyah