Jurnal Paradigma Akuntansi
Vol 3, No 2 (2021): April 2021

Audit Delay: Firm Size, Solvability, And Profitability

Kenneth Davin H, Jonnardi (Fakultas Ekonomi Universitas Tarumanagara Jakarta)



Article Info

Publish Date
23 Apr 2021

Abstract

The purpose of this research is to determine the effect of firm size, solvability, and profitability on audit delay on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The independent variables in this research are firm size, solvability, and profitability. While the dependent variable is audit delay. The population of this research is 33 companies each year from manufacturing companies listed at Indonesia Stock Exchange in 2014-2018. The sampling method is by purposive sampling. In addition, the data analysis method used is analysis regression and descriptive statistics. The result of this research indicates that the firm size and profitability affect audit delay. While solvability has no effect on audit delay.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...