ANALYSIS OF FACTORS AFFECTING THE DELAY IN PREPARING AUDITS (AUDIT DELAY) ON MANUFACTURING COMPANIES ON THE IDX 2018-2021

Abstract

This study aims to determine the effect of company size, profitability, audit opinion, KAP size on audit delay in manufacturing companies listed on the Indonesia Stock Exchange. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique uses purposive sampling method with a total sample of 56 companies. The data analysis method in this study used descriptive statistics, classical assumption test, multiple linear regression analysis test, and hypothesis testing. The data processing in this study used the SPSS (Statistical Package for the Social Science) program version 25. The results of this study indicate that profitability has an effect on audit delay and firm size, audit opinion, KAP size has no effect on audit delay.