Jurnal Penelitian Akuntansi
Vol 2, No 2 (2021): Oktober

EFFECTS OF PROFITABILITY, SOLVABILITY, COMPANY SIZE, AND AUDITOR’S REPUTATION ON AUDIT DELAY

Gloria Debora Lisa Susilo (Universitas Klabat)
Putri Aprilia Manembu (Universitas Klabat)
Elvis Sumanti (Universitas Klabat)

Article Info

Publish Date
31 Oct 2021

Abstract

This research aims to examine the effect of profitability, solvability, company size, and auditor reputation on audit delay. Sample used in this research are banks listed on IDX from 2014-2018 and collected   by using purposive sampling methods. Data obtained from the financial report provided on IDX or company website. Results show profitability and solvability have no significant effect towards audit delay. Meanwhile, both company size and auditor reputation have a significant negative effect on audit delay. The result implies the importance of issuing certain audit regulation for banking in order to reduce audit delay.

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Journal Info
Jurnal Penelitian Akuntansi
Website

Abbrev

JPA

Publisher

Universitas Pelita Harapan

Subject

Economics, Econometrics & Finance

Description

Jurnal Penelitian Akuntansi (JPA) is published by the Accounting Study Program of the Faculty of Economics and Business at Universitas Pelita Harapan. This peer-reviewed academic journal aims to deliver and discuss research by academics and practitioners in the field of Accounting with a focus on ...