PENGARUH TOTAL ASET, RENTABILITAS DAN KOMPLEKSITAS PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR BARANG KONSUMEN NON PRIMER

Imapul Putri Rina Aprilia

Abstract


Audit delay refers to the interval between the closing of financial books and the subsequent audit of financial statements. This study aims to assess the impact of total assets, profitability, and company complexity on audit delay within the non-primary consumer goods sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. The research employs a quantitative approach, relying on secondary data sourced from financial statements available on the official website of the Indonesia Stock Exchange. Data analysis is conducted using SPSS version 25. The findings reveal that total assets and profitability have a significant positive effect on audit delay. However, company complexity does not have a significant impact on audit duration. Overall, while company complexity does not exhibit a substantial effect, both total assets and profitability significantly influence audit delay.


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