JURNAL SAINS, SOSIAL DAN HUMANIORA
Vol. 4 No. 1 (2024): JSSH : Jurnal Sains, Sosial dan Humaniora

Faktor-Faktor yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Tahun 2018-2020

Faradila Nati (Universitas Muhammadiyah Maluku Utara)
Aspiati A. Samiun (Universitas Muhammadiyah Maluku Utara)
Naswan Hadilia (Universitas Muhammadiyah Maluku Utara)
Sofyan Abas (Universitas Muhammadiyah Maluku Utara)



Article Info

Publish Date
01 Jul 2024

Abstract

This study aims to determine the effect of profitability, solvency and firm size on audit delay in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020.The type of data used in this research is secondary data. Secondary data is a type of research data obtained by researchers indirectly through intermediary media. Secondary data is generally in the form of evidence, historical records or reports that have been compiled for publication or unpublished (Fanny et al, 2017). Secondary data or quantitative data with data sources from financial statements that have been audited by each manufacturing company listed on the Indonesia Stock Exchange (IDX) which is time series data for the period 2018-2020 obtained from the Indonesia Stock Exchange website. (www.idx.co.id). The results of this study indicate that profitability partially has a negative effect on audit delay, solvency partially affects audit delay, company size partially does not affect audit delay, while profitability, solvency, and company size simultaneously have no effect on audit delay.

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Journal Info

Abbrev

jssh

Publisher

Subject

Description

Jurnal SAINS, SOSIAL dan HUMANIORA (JSSH), merupakan jurnal ilmiah MULTIDISIPLIN ILMU yang diterbitkan oleh Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Univeritas Muhammadiyah Maluku Utara sebagai sarana publikasi MANUSKRIP/ARTIKEL mahasiswa, dosen dan peneliti dari instansi ...