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All Journal Journal of Management, Economic, and Accounting
Chrisna , Heriyati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence Of Financial Performance On Audit Delay In Pharmaceutical Companies Listed On The Indonesia Stock Exchange Lubis, Naomi Br; Chrisna , Heriyati; Purba , Rahima Br
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1488

Abstract

The research analysis aims to examine the effect of financial performance on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange. The research method used is quantitative by analyzing 11 companies in the pharmaceutical sub-sector. The data processing tool used is SPSS version 23. The results of the study indicate that profitability has a negative and significant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange. Liquidity has a positive and significant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange. Leverage does not have a significant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange. Profitability, liquidity, and leverage have a significant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange.
Co-Authors Lubis, Naomi Br Purba , Rahima Br