Faktor-Faktor Yang Mempengaruhi Audit Delay - Nurrohimah, Binti; Muniroh, Hetty (Jurnal Akuntansi dan Keuangan Kontemporer (JAKK), 2023)
Tujuan penelitian yaitu membuktikan pengaruh antara audit tenure, audit opinion, company size, dan profitability terhadap audit delay. Penelitian ini menggunakan purposive sampling, adapun sampel yang lolos sebanyak 11 perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI periode 2019 s.d 2021. Metode pengumpulan data penelitian yaitu dokumentasi. Analisis linier berganda digunakan sebagai teknik analisis beserta aplikasi SPSS versi 19. Secara parsial audit tenure dan company size berpengaruh negatif tidak signifikan terhadap audit delay, namun audit opinion dan profitability berpengaruh negatif signifikan terhadap audit delay.The research objective is to prove the effect of audit tenure, audit opinion, company size, and profitability on audit delay. This study used purposive sampling, while the samples that passed were 11 manufacturing companies in the consumer goods industry sector which were registered on the IDX for the period 2019 to 2021. The research data collection method was documentation. Multiple linear analysis is used as an analytical technique along with the SPSS version 19 application. Partially, audit tenure and company size have no significant negative effect on audit delay, but audit opinion and profitability have a significant negative effect on audit delay.