Analisis Faktor Penyebab Audit Delay: (Studi Kasus Pada Perusahaan Jasa Keuangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020)

Riswatul Hasanah (UIN Sayyid Ali Rahmatullah Tulungagung)
Sri Dwi Estiningrum (UIN Sayyid Ali Rahmatullah)

Owner : Riset dan Jurnal Akuntansi
Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022

The study aimed to determine the effect of profitabilit and solvency on audit delay in financial services companies listed on the Indonesia Stock Exchange for the period 2019-2020. The study used a quantitative approach. The data collection tecnique was documentation, namely by collecting and recording the financial report of financial service companies listed on the Indonesia stock exchange for the period 2019-2020. The analysis technique used was multiple linier regressions. ANOVA the result showed that profitability and solvency owned simultaneous effect on audit delay.