Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Komite Audit terhadap Audit Delay

Pangaribuan, Grace Adelina (2025) Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Komite Audit terhadap Audit Delay. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Objectives - This study aims to determine the effect of Profitability, Leverage, Company Size, and the Audit Committee on Audit Delay. Design/Methodology/Approach - This study uses quantitative data. The sample consists of 28 companies in the industrial sector listed on the Indonesia Stock Exchange from 2019 to 2023. The analysis technique used to test the hypotheses is multiple regression analysis using Eviews 9 software. Findings - The results of this study indicate that Profitability has a negative and statistically significant effect on Audit Delay, Leverage has a positive and statistically insignificant effect on Audit Delay, Company Size has a negative and statistically insignificant effect on Audit Delay, and Audit Committee has a negative and statistically insignificant effect on Audit Delay. Research Limitations/Implications - This study aims to provide information on Audit Delay, benefit decision-making, and serve as a reference for further research. Originality/Value - This study examines audit delay and other factors such as profitability, leverage, company size, and audit committees, focusing on industrial companies.

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