Faktor Audit Delay Perusahaan Makanan Dan Minuman Yang Terdaftar Pada Bursa Efek Indonesia.

Abstract

Timeliness of audit report adjustment is one of the auditor's professional criteria. The longer the audit delay, the longer the auditor will complete his audit work. The purpose of the effectiveness of this study is to determine the effect of company size, profitability and audit opinion on audit delay in food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used purposive sampling method, as many as 9 companies for three years to 27 samples and using multiple linear regression data analysis method. From this research, it can be concluded that hypothesis testing with T test results that firm size and audit opinion have no effect on audit delay, while profitability has an effect on audit delay. Many studies on audit delays in food and beverage companies have shown mixed results. For further researchers should also be able to develop a research model, the research period with the addition of other research variables.

Determinants Affecting Audit Delay in Companies on the Indonesia Stock Exchange for the 2019-2021 Period

“…audit delay. This research is in line with the research results by Sopi & Zumrotun (2022) and Yanti et al (2020). Researchers analyze that if the company makes a large profit, the company has assets and high net income so that the company is able to use an accounting firm with good quality.…”

“…The resuIts of the hypothesis test showed that the auditor's opinion is partially negative effect on audit delay. The resuIts of this study are in Iine with the resuIts of the study (Yanti et al, 2020) but not in line with (Sopi & Zumrotun, 2022). Differences in research results caused by other factors such as the number of samples due to differences in sample criteria, research tools or software used, and differences in the study period.…”

“…According to study by Pratiwi & Anggraini (2018), audit opinion, firm size, and audit quality are dependent variables that don't affect audit delay. According to research conducted by Sopi & Zumrotun (2022), audit delay is influenced by profitability but not by audit opinion. With independent variables of audit opinion, profitability, leverage, and audit opinion produced the results of audit opinion and profitability had a substantial negative influence on audit delay, while the age of the company had no effect on audit delay (Yanti et al, 2020).…”