Audit Delay Pada Sektor Perbankan Di Indonesia

Abstrak

Purpose – This research aims to determine the effect of company size and
profitability on audit delay.

Design/methodology/approach – This research uses quantitative data, the
sample in this research is banking sub-sector companies listed on the
Indonesia Stock Exchange for the period 2018 - 2022, totaling 27 companies.
The analysis technique used to test the hypothesis is multiple regression
analysis using Eviews 9 software.

Findings – The research results show that the Company Size variable has a
negative and statistically significant effect on audit delay, the Profitability
variable has a negative and statistically significant effect on audit delay.

Originality/value - This research discusses Audit Delay and other factors
such as Company Size and Profitability which focuses on banking sub-sector
companies.