Journal of Management, Economic, and Accounting
Vol. 5 No. 2 (2026): April

The Effect Of Liquidity, Profitability, And Company Size On Audit Delay In Pharmaceutical Companies Listed On The Indonesia Stock Exchange

Malau, Sridevi Maharani (Unknown)
Fachrudin, Wan (Unknown)
Franita, Riska (Unknown)

Article Info

Publish Date
29 Apr 2026

Abstract

The research analysis aims to examine the effect of financial performance on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange. The research method used is quantitative by analyzing 11 companies in the pharmaceutical sub-sector. The data processing tool used is SPSS version 23. The results of the study indicate that liquidity has a positive and significant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange. Profitability has a negative and significant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange. Company size does not have a significant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange. Liquidity, profitability, and company size have a significant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange.

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Journal Info
Journal of Management, Economic, and Accounting
Website

Abbrev

JMEA

Publisher

Universitas Dehasen Bengkulu

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Management, Economic, and Accounting is a peer-reviewed journal. JMEA invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to: Management Science Marketing Financial management Human Resource ...