Published March 1, 2023 | Version https://www.theijbmt.com/archive/0948/1445769283.pdf
Journal article Open

Factors Affecting the Audit Delay of Empirical Study on Banking Companies Listed on The Indonesia Stock Exchange for the Period of 2018 – 2021

Authors/Creators

  • 1. Muhammadiyah University of Surakarta

Description

This study aims to determine the effect of profitability, solvency and size of public accounting firms on audit delay practices in banking companies listed on the Indonesia Stock Exchange in 2018-2021. The sample used was purposive sampling technique, resulting in a sample of 23 banking companies. The analytical technique used is multiple linear regression analysis with SPSS 24 software. The results show that profitability has a negative and significant effect on audit delay. Solvency has no effect on audit delay. KAP size has a negative and significant effect on audit delay

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References

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