Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Jasa Sub Sektor Hotel, Restoran & Pariwisata Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022

Abstract

Based on this survey, as many as 76.19% of experts assess that the condition of tourism in Indonesia is currently in the process of recovery. If we look at tourism activities in 2022, as many as 35.71% of tourism experts will return to pre-pandemic conditions in 2024. The aim of this research is to analyze the influence of Return on Assets, Current Ratio, Debt to Asset Ratio, Company Size, Audit Opinion on audits. delay for hotel, restaurant and tourism sub-sector service companies listed on the IDX for the 2018 – 2022 period. Return on Assets has an effect on audit delay. This shows that the size of the profits earned will influence the timeliness of the company's future financial report submissions published by rating agencies or companies. The Carrent Ratio has no effect on audit delay. In accordance with signal theory and compliance theory, a company with high liquidity is a positive signal and makes the company submit its financial reports in a timely manner so that the information in the financial reports can be felt by users of financial reports and creates or maintains a good reputation for the company. Debt to asset ratio influences audit delay. The results of the audit opinion do not have a significant effect on audit delay because whatever opinion the auditor gives, whether an unqualified opinion or an opinion other than unqualified, the auditor will still carry out the audit professionally, thoroughly and carefully. ROA, Current Ratio, Debt To Asset Ratio, Company Size, and Auditor's Opinion influence audit delay on audit delay. Companies that experience losses will ask the auditor to set a longer audit time and conversely, if the company reports high profits, the company hopes that the audit report can be completed as soon as possible.