PENGARUH PROFITABILITAS, EARNING PER SHARE, KOMITE AUDIT, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris di Perusahaan Industri Dasar dan Kimia yang Terdaftar di BEI Periode 2017-2021)

ADELA, RAISSA and Hidayat, Muhammad (2023) PENGARUH PROFITABILITAS, EARNING PER SHARE, KOMITE AUDIT, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris di Perusahaan Industri Dasar dan Kimia yang Terdaftar di BEI Periode 2017-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to find out empirically the impact of profitability, earnings per share, audit committee, solvency, and business size on audit delay in basic and chemical industrial companies listed on the IDX for the years 2017-2021, the study will collect data from a sample of companies. The company's annual financial report is the source of the secondary data that was utilised. All of the basic and chemical industrial enterprises listed on the Indonesia Stock Exchange (IDX) for the years 2017 through 2021 make up the research population. A total of 17 companies were included in the purposive sampling method's sample, yielding 85 data. The panel data regression analysis combined with the Random Effect Model is the analytical approach used in this study. The study's findings indicate that (1) profitability had no significant effect on audit delay (2) earning per share had no significant effect on audit delay (3) The audit committee has no significant effect on audit delay (4) Solvency had a signicant effect on audit delay (5) and the size of the company had no significant effect on audit delay.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit delay, Profitability, Earning Per Share, Audit Committee, Solvability, and Company Size.
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Raissa Adela
Date Deposited:	19 Jan 2023 04:06
Last Modified:	19 Jan 2023 04:06
URI:	http://repository.unsri.ac.id/id/eprint/86774

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