DETERMINASI KUALITAS AUDIT YANG DIPROKSIKAN DENGAN AUDIT DELAY PADA PERUSAHAAN SEKTOR BASIC MATERIALS DI BEI TAHUN 2022-2025

Hafizh Dzaky Hawari (Universitas Muhammadiyah Riau)
Rudi Syaf Putra (Universitas Muhammadiyah Riau)
Norra Isnasia Rahayu (Universitas Muhammadiyah Riau)

Jurnal Akuntansi Kompetif
Vol. 9 No. 3 (2026): Jurnal Akuntansi Kompetif

This study aims to examine the effect of Financial Statement Integrity, Firm Size, and Workload on Audit Quality. This study employs a quantitative approach using secondary data obtained from the annual financial statements of companies in the Basic Materials sector listed on the Indonesia Stock Exchange for the 200-2025 period. The sample was determined using a purposive sampling technique, resulting in 188 observations after outlier treatment. The data were analyzed using multiple linear regression with the assistance of SPSS. The results show that Financial Statement Integrity and Firm Size have a negative and significant effect on Audit Quality, while Workload has a positive and significant effect on Audit Quality. Keywords: Audit Quality, Financial Statement Integrity, Firms Size, Worokload.