PENGARUH RETURN ON ASSET, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY

Fina Rahmawati
Nurhayati

Jurnal Nusa Akuntansi
Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026

The purpose of this study is to identify the effect of Return on Assets, Leverage, and Company Size on Audit Delay, both simultaneously and partially. The selected population consists of companies in the Transportation and Logistics Sector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. Sampling was conducted using a purposive sampling method in accordance with predetermined criteria, involving 10 companies. Return on Assets, Leverage, and Company Size each have a significant effect on Audit Delay simultaneously. Return on Assets partially has no impact on Audit Delay. Leverage partially has an effect on Audit Delay. Company size partially does not affect Audit Delay.