EFFECT OF AUDITOR OPINION, PROFITABILITY, COMPANY SIZE AND AUDIT COMMITTEE ON AUDIT DELAY IN MANUFACTURING COMPANIES IN BEI FOR THE PERIOD 2016 - 2022
PENGARUH OPINI AUDITOR, PROFITABILITAS, UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2016 – 2022
Keywords:
audit delay, auditor's opinion, profitability, return on assets, company size, audit committeAbstract
The aim of this research is to provide empirical evidence about the influence of auditor opinion, profitability, company size and audit committee on audit delay in goods and consumer goods sub-sector companies listed on the IDX for the 2016-2022 period. audit delays. The population in this research is goods and consumption sub-sector companies listed on the IDX for the 2016-2022 period, and the sample taken was 5 companies using purposive sampling. The statistical method used is multiple linear regression analysis assisted by the SPSS version 25 application. The results of the research show that auditor opinion, profitability which is proxied as return on assets, company size and audit committee have a negative and significant effect on audit delay. Simultaneously proves that auditor opinion, profitability return on assets, company size and audit committee together have a significant effect on audit delay.
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