PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN DAN REPUTASI KAP TERHADAP AUDIT DELAY

(Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2020)

Authors

  • Dika Karlinda Sari Prodi Akuntansi Universitas Balikpapan
  • A.Khoirun Nisa Prodi Akuntansi Universitas Balikpapan

DOI:

https://doi.org/10.36277/geoekonomi.v13i1.195

Keywords:

Audit delay, Profitability, Solvabilitas, Firm Size and KAP Reputation

Abstract

This study aims to determine the effect of Profitability, Solvabilitas, Firm Size and Reputation of KAP on Audit Delay. The sample used in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2018-2020. The number of samples obtained is 61 companies that have been determined using purposive sampling technique. The data analysis technique used is multiple linear regression analysis. The test results show that the profitability, solvency and reputation of KAP have an effect on audit delay, while the firm size variable has no effect on audit delay.

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Author Biography

Dika Karlinda Sari , Prodi Akuntansi Universitas Balikpapan

Prodi Akuntansi Universitas Balikpapan

References

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Clarisa, S., & Pangerapan, S. (2019). Pengaruh Ukuran Perusahaan, Solvabilitas, Profitabilitas, Dan Ukuran Kap Terhadap Audit Delay Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 7(3), 3069–3078. https://doi.org/10.35794/emba.v7i3.24060

Debbianita, Hidayat, V. S., & Ivana. (2018). Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan terhadap Audit Delay pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia Periode 2014-2015. Jurnal Akuntansi.

Effriyanti, Umami, A., Suhufa, D., Setiawan, F., & Wahyudi, R. (2018). Pengaruh Solvabilitas, Audit Tenure, Dan Komite Audit Terhadap Audit Delay ( Studi Empiris Pada Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018 ). 195–205.

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Published

2022-03-31

How to Cite

Karlinda Sari , D. ., & Nisa, A. . (2022). PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN DAN REPUTASI KAP TERHADAP AUDIT DELAY: (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2020). Jurnal GeoEkonomi, 13(1), 89–102. https://doi.org/10.36277/geoekonomi.v13i1.195

Issue

Vol. 13 No. 1 (2022)

Section

Articles

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