Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Komite Audit terhadap Audit Delay pada Sektor Industri yang terdaftar di Bursa Efek Indonesia Tahun 2020-2024

Adiyana, Nabilah Fary (2025) Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Komite Audit terhadap Audit Delay pada Sektor Industri yang terdaftar di Bursa Efek Indonesia Tahun 2020-2024. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose - This study aims to obtain empirical evidence on the influence of profitability, leverage, company size, and audit committees on audit delay. Design/methodology approach - This study uses quantitative research. It utilizes secondary data. The population is 67 industrial companies listed on the Indonesia Stock Exchange between 2020 and 2024. The sample is 27 industrial companies listed on the Indonesia Stock Exchange between 2020 and 2024. The total number of observations in this study is 135. The analysis technique used to test the hypotheses is multiple regression analysis using Eviews9 software. Findings – The results of this study indicate that the profitability variable has a negative and significant effect on audit delay. The leverage variable has a positive and insignificant effect on audit delay. The company size variable has a negative and significant effect on audit delay. The audit committee variable has a positive and insignificant effect on audit delay. Reseacrh limitation/implication – This study aims to provide information on audit delay and can be beneficial in decision-making as well as serve as a reference for further research. Originality/value – Several studies on audit delay have been conducted, but the results remain inconsistent. Furthermore, differences in research periods and the use of variable indicators contribute to varying results. These differences create a research gap that requires further investigation. Therefore, this study aims to discuss profitability, leverage, company size, and audit committees, focusing on industrial sector companies listed on the Indonesia Stock Exchange in 2020-2024.

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