FACTORS AFFECTING AUDIT DELAY IN MANUFACTURING COMPANIES IN THE CONSUMPTION GOODS INDUSTRY SECTOR
Keywords:
Company Size, Profitability, Audit Opinion, Leverage, Audit DelayAbstract
The purpose of this study was to determine the factors that influence audit delay in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. The population in this study were 73 companies. The sampling method used purposive sampling method and obtained a sample of 37 companies with observational data of 111 companies. The Independent Variables used are: Company Size, Profitability, Audit Opinion, and Leverage, while the Dependent variable used is Audit Delay. The research data was obtained from the annual financial reports of manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2019-2021 period. The analytical method used is a quantitative method by testing the classical assumptions. The results of the study show that company size and leverage have a significant effect on audit delay. While profitability and audit opinion have no significant effect on audit delay. Simultaneously Company Size, Profitability, Audit Opinion, and Leverage have a significant effect on Audit delay in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021.
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Lembaga Layanan Pendidikan Tinggi Wilayah X
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with Jurnal Ipteks Terapan ( Research of Applied Science and Education ) agree to the following terms:
- Authors retain copyright and grant Lembaga Layanan Pendidikan Tinggi Wilayah X right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in Jurnal Ipteks Terapan ( Research of Applied Science and Education ).
-
The author holds the copyright of the submitted and published articles, with the understanding that articles are disseminated under the Creative Commons Attribution 4.0 International License.
- The editor team is entitled to do the editing in accordance with the guidelines writing or templete in the Jurnal Ipteks Terapan ( Research of Applied Science and Education ).
