Faktor-Faktor yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (2019-2022)
DOI:
https://doi.org/10.46975/Aliansi63Keywords:
audit delay, Perusahaan Manufaktur, Signalling TheoryAbstract
The quality of financial reports is essential for companies as they provide crucial information about the company's financial health to both internal and external stakeholders. From 2019 to 2022, manufacturing companies saw improvements in their financial performance; however, the trend of increasing Audit Delay raised concerns. Audit Delay refers to the time it takes for companies to submit audited financial statements, and when delays occur, investors may perceive potential complications or underlying issues within the company. This study aims to investigate the impact of several factors company size, operating income, solvency, profitability, and auditor reputation on Audit Delay in the manufacturing sector listed on the Indonesia Stock Exchange between 2019 and 2022. The research is quantitative and utilizes secondary data from www.idx.co.id. Through multiple linear regression analysis using SPSS, the study examines 844 samples from manufacturing industry companies, chosen through purposive sampling. The results show that, collectively, the examined variables significantly affect Audit Delay. However, when analyzed individually, solvency does not have a significant impact on Audit Delay. This research supports Signalling Theory, which suggests that financial report information can influence external parties, especially in relation to Audit Delay in companies.
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