Audit Delay Pada Sektor Perbankan Di Indonesia

Egi Gumala Sari (Universitas Terbuka, Indonesia)
Anggi Dela Sasmita (Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia)

JAATB
Vol 2 No 2 (2024): Februari 2024

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