Faktor Determinan Audit Delay Di Perusahaan Manufaktur Yang Terdaftar Di BEI

Abstrak

This study aims to examine the effect of firm size, firm age, profitability, solvency, KAP reputation and audit opinion on audit delay. The dependent variable in this study is audit delay and the independent variables in this study are company size, company age, profitability, solvency, KAP reputation and audit opinion. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling method in this research is purposive sampling. Based on the sample criteria as many as 57 companies. This research was conducted with a period of 5 years, so that the total sample of this study was 284 companies. The type of data used is secondary taken from the company's financial statements. The analysis technique used in this research is multiple linear regression. The results of the analysis in this study indicate that the variables of firm age, profitability, solvency and KAP reputation have a negative effect on audit delay, while firm size and audit opinion have no significant effect on audit delay.