Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Vol 2, No 1 (2023): Februari

Pengaruh Ukuran Perusahaan dan Laba terhadap Audit Delay pada Perusahaan Manufaktur

Idris, Nur Irsan (Unknown)
Afiah, Nur (Unknown)



Article Info

Publish Date
10 Feb 2023

Abstract

 This study aims to determine company size has a significant effect on audit delay and company profit/loss has a significant effect on audit delay. The sample of this research is a manufacturing company that experienced successive audit delays and was listed on the Indonesia Stock Exchange (IDX) in 2016-2018. This research is quantitative in nature which emphasizes its analysis on numerical data (numbers). Data collection in this study was based on documentation techniques. The results of the research and data analysis conclude that company size has a positive and significant effect on audit delay as well as profit/loss has a positive and significant effect on audit delay in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This study aims to determine company size has a significant effect on audit delay and company profit/loss has a significant effect on audit delay. The sample of this research is a manufacturing company that experienced successive audit delays and was listed on the Indonesia Stock Exchange (IDX) in 2016-2018. This research is quantitative in nature which emphasizes its analysis on numerical data (numbers). Data collection in this study was based on documentation techniques. The results of the research and data analysis conclude that company size has a positive and significant effect on audit delay as well as profit/loss has a positive and significant effect on audit delay in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018.Keywords:  audit delay, firm size, profit, manufacturing company

Copyrights © 2023






Journal Info

Abbrev

jia

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

urnal Ilmiah Akuntansi dan Keuangan (JIAN) berkomitmen untuk menerbitkan studi berkualitas tinggi di bidang akuntansi dan bidang terkait. Kami juga menerbitkan artikel-artikel tentang penelitian akuntansi yang berkaitan dengan pengembangan di bidang seperti keuangan, ekonomi, dan pasar modal. Karya ...