PENGARUH LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The current development of the capital market in Indonesia has an impact on auditor delays in auditing financial statements. Every company that has been listed on the Indonesian Stock Exchange (IDX) is required to issue audited financial reports in accordance with Financial Accounting Standards (SAK). The financial statements are audited by a public accountant who has been registered with the capital market supervisory agency. The length of time the auditor completes the audit of the financial statements greatly affects the quality of the financial statements. The longer the financial reports are published, the less relevant and timely they are for use in decision making. This concludes that the importance of timeliness in presenting financial reports to the public. The purposes of this research are: 1) To describe the leverage, profitability, company size, and audit delay in the various industrial sector companies listed on the Indonesia Stock Exchange. 2) To determine the effect of leverage, profitability, company size, on audit delay in the various industrial sector companies listed on the Indonesia Stock Exchange either simultaneously or partially. The analysis technique used is the classical assumption test, multiple linear regression analysis, correlation coefficient and determination and hypothesis testing. The results of this study indicate that leverage and profitability have a positive and insignificant effect on Audit Delay in Multi-Industry Sector Companies listed on the Indonesia Stock Exchange for the period 2017-2021 while company size has a positive and significant effect on Audit Delay in Multi-Industry Sector Companies listed on the Stock Exchange Indonesian securities for the period 2017-2021.