PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, OPINI AUDIT DAN UMUR PERUSAHAAN TERHARAP AUDIT DELAY
Abstract
This research will look at how company age, profitability, audit opinion, and size affect audit delay in non-cyclical consumer industry companies that are listed on the Indonesia Stock Exchange (IDX) and operate in the food and beverage subsector between 2020 and 2023. Out of the 95 enterprises in the research population, a sample size of 51 organizations was selected using a purposive sampling technique. SPSS version 19.0 was used to process the data after various linear regression techniques were applied to the data analysis. The results indicate that while company size and profitability have a noticeable negative impact on audit delay, company age does not appear to have a significant impact on audit delay. Additionally, Audit Opinion significantly reduces Audit Delay.
Keyword: Company Size, Profitability, Audit Opinion, Company Age, Audit Delay.
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