FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023)

WARDHANI, DESCY KUSUMA and Saftiana, Yulia and Nurullah, Asfeni (2025) FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to empirically examine the effect of company size, operating profit and loss, and level of profitability on audit delay in consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. Audit delay is the length of time between the date of the company's financial statements and the date of completion of the audit report by an independent auditor. This study uses a quantitative approach with an associative method. The sample used consisted of 33 companies selected through purposive sampling technique based on certain criteria. Data obtained from annual financial reports published on the official IDX website and analyzed using multiple linear regression analysis with the help of SPSS. The results showed that company size has a negative effect on audit delay, operating income has a positive effect on audit delay, and the level of profitability also affects audit delay. These findings provide implications for companies and auditors to pay attention to factors that can speed up the audit process so that financial reports can be published on time.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Delay, Company Size, Operating Profit and Loss, Profitability Level
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Descy Kusuma Wardhani
Date Deposited:	14 Jul 2025 06:32
Last Modified:	14 Jul 2025 06:32
URI:	http://repository.unsri.ac.id/id/eprint/177954

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