AUDIT DELAY PADA SEKTOR PERBANKAN DI INDONESIA

Dela Sasmita, Anggi
Sari, Egi Gumala

JAATB
Vol 3 No 1 (2024): Edisi Februari 2024

Purpose: This research aims to determine the effect of company size and profitability on audit delay. Design/methodology/approach: This research uses quantitative data, the sample in this research is banking sub-sector companies listed on the Indonesia Stock Exchange for the period 2018 - 2022, totaling 27 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings: The research results show that the Company Size variable has a negative and statistically significant effect on audit delay, the Profitability variable has a negative and statistically significant effect on audit delay. Originality/value: This research discusses Audit Delay and other factors such as Company Size and Profitability which focuses on banking sub-sector companies.