Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas dan Reputasi KAP terhadap Audit Delay pada Perusahaan Sektor Barang Konsumen Non Primer yang Terdaftar Di BEI 2021-2023

Abstract

This research aims to test and analyze the influence of company size, profitability, solvency and public accounting firm reputation on audit delay. The object of this research is the time span for completing audits of financial reports of non-primary consumer goods companies listed on the IDX during the period 2021 to 2023. The sample selection technique was carried out based on the purposive sampling method with a total of 22 companies taken as samples. The data analysis technique used to analyze the results of this research is using eviews 10. The results of the research show that profitability and public accounting firm reputation have a significant influence on audit delay, while company size and solvency variables are not proven to have a significant influence on audit delay.