Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2021

Abstract

This study aims to measure the effect of company size, profitability, audit opinion, solvency and board size on audit delay of banking companies listed on the Indonesian stock exchange for the 2018-2021 period. This type of research is causal associative research. research population 43 banking companies. Purposive sampling was used as a sampling method with a total of 29 companies for 4 years of observation with 116 observational data. The research data was taken from the financial statements of each sample company on the Indonesian Stock Exchange website. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear analysis test, then hypothesis testing. The results showed that company size, profitability, audit opinion, solvency, and board of commissioners size simultaneously or jointly have a significant effect on audit delay and partially the size of the board of commissioners has a negative and significant effect on audit delay. Meanwhile, company size, profitability, audit opinion, and solvency have no significant effect on audit delay.