Exploring Audit Delay In Indonesian Energy Sector Companies: Assessing The Relevance Of Public Accounting Firm Size

Jannah D , Khairunnisa Al-qur'aini Nur
Kholid, Muamar Nur

Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Vol. 12 No. 1 (2025)

This study aims to determine the effect of Operational Complexity, Company Size, Audit Tenure, Cap Size, Company Age, Profitability, and Leverage on Audit Delay. This quantitative study uses a population of energy sector companies listed on the IDX in 2019-2022. The data collected is secondary data. The samples in this study used a purposive sampling method, and 52 companies that met the criteria were obtained. This research uses a multiple linear regression method using SPSS software. This research indicates that Public Accounting Firm Size has a significant negative effect on Audit Delay. In contrast, Operational Complexity, Audit Tenure, and Company Size do not affect Audit Delay