Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Kepemilikan Publik terhadap Audit Delay

Neng Kharisma Nita (Universitas Budi Luhur)
Dicky Arisudhana (Universitas Budi Luhur)

Jurnal Ilmiah Manajemen dan Akuntansi
Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi

Analyzing how Profitability (ROA) , Leverage (DAR), Firm Size (Size), and Public Ownership influence Audit Delay across Indonesian Stock Exchange-listed food and beverage firms between 2021 – 2025 constitutes the core purpose of this investigation. Out of 103 target entities, purposive sampling criteria identified 42 suitable samples. Data estimation was conducted via multiple linier regression framework utilizing IBM SPSS version 19.0 and Microsoft Excel 2016. Findings reveal that while all four predictors jointly impact Audit Delay, individual assessments tell a different story: Profitability (ROA) and Public Ownership have no statistically meaningful influence. Conversely, Leverage (DAR) demonstrates a noticeable positive impact, whereas Firm Size (Size) reveals a significant inverse effect on Audit Delay.