Jurnal Akuntansi, Perpajakan dan Auditing
Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing

Pengaruh Profitabilitas, Ukuran Perusahaan, dan Reputasi KAP Terhadap Audit Delay

Nugroho, Adnan Wisnu (Unknown)
Zakaria, Adam (Unknown)
Nasution, Hafifah (Unknown)

Article Info

Publish Date
26 Dec 2023

Abstract

This research aims to determine the effect of profitability, company size, and KAP reputation on audit delay. This research uses cyclical consumer sector companies on the main listing listed on the Indonesia Stock Exchange in 2021-2022 as the population. The data in this study were processed using the SPSS version 26 application and analyzed using multiple linear regression analysis. The sample was selected using a purposive sampling method which resulted in 76 total observations. The results of this research indicate that profitability has a negative effect on audit delay. Meanwhile, company size and KAP reputation have no effect on audit delay.

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Journal Info
Jurnal Akuntansi, Perpajakan dan Auditing
Website

Abbrev

japa

Publisher

Universitas Negeri Jakarta

Subject

Economics, Econometrics & Finance Education Other

Description

Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) E-ISSN: 2722-9823 is an open-access scientific journal published online through the Open Journal System. This journal is published by by the Faculty of Economics, Universitas Negeri Jakarta, Campus A, Rawamangun Muka, East Jakarta 13220, Telephone ...