PENGARUH KINERJA KEUANGAN DAN KUALITAS AUDIT TERHADAP AUDIT DELAY

Abstract

This research aimed to examine and analyze the effect of firm size, profitability, leverage and audit quality on audit delay. While, the population was consumer goods companies which were listed on Indonesia. Stock Exchange during 2015-2019. The data collection tecnique used purposive sampling, in which the sample was based on criteria given. In line with, there were 150 samples of observation data. Moreover, the data were secondary which in form of audited annual financial statement and taken from Galeery on Investment Indonesia Stock Exchange STIESIA Surabaya. Furthermore, the data analysis technique used multiple linear regression and hypothesis test. Based on analysis result and testing, it concluded as follows: 1) firm size had negative and significant effect on audit delay of consumer goods companies; 2) profitability had positive and significant effect on audit delay of consumer goods companies; 3) leverage had positive and significant effect on audit delay of consumer goods companies, and 4) audit quality had negative and insignificant effect on audit delay of consumer goods companies.
Keywords: firm size, profitability, leverage, audit quality, audit delay.