Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Audit Delay (Studi Empiris Perusahaan Perkebunan pada Bursa Efek Indonesia)

Naufaldo Rizki Tanama (Universitas Pembangunan Nasional "Veteran" Jawa Timur)
Hero Priono (Universitas Pembangunan Nasional "Veteran" Jawa Timur)

EKONOMIS : Journal of Economics and Business
Vol 7, No 1 (2023): Maret

This study aims to cover the effect of Firm Size, Profitability, and Leverage on Audit Delay. The secondary data source is the financial reports of plantation sector companies in 2017-2021. This type of research uses a quantitative approach. The data analysis technique is a Partial Least Square (PLS) approach. The results of the study prove that (1) Firm size has no effect on audit delay, (2) Profitability has no effect on audit delay, (3) Leverage has an effect on audit delay.