Journal of Management and Bussines (JOMB)
Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)

Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan Perbankan Swasta Nasional yang Terdaftar di Bursa Efek Indonesia

Thalitha Nesya Devina (Universitas Pembangunan Nasional “Veteran” Jawa Timur)
Anik Yuliati (Universitas Pembangunan Nasional “Veteran” Jawa Timur)



Article Info

Publish Date
04 Sep 2023

Abstract

This study aims to examine and determine the effect of profitability, company size, and auditor reputation on audit delay. The research method used in this study uses quantitative methods with research objects of national private banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 – 2021. The results of the simultaneous test of this study indicate that profitability, company size, and auditor reputation have an influence together against audit delay. The magnitude of the effect of profitability, company size, and auditor reputation on audit delay in national private banking companies is 42.5%. Based on the results of the partial test, it was found that profitability has a significant negative effect on audit delay, while company size and auditor reputation have no effect on audit delay. In conclusion, profitability contributes negatively to audit delay, while company size and auditor reputation do not contribute to audit delay. Keywords: Audit Delay, Profitability, Auditor Reputation, Company Size

Copyrights © 2023






Journal Info

Abbrev

JOMB

Publisher

Subject

Description

Journal of Management and Bussines (JOMB) focus dan scopenya meliputi; Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Operasional, Manajemen Sistem Informasi, Manajemen Pajak dan, Administrasi ...