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All Journal Jurnal Riset Akuntansi dan Bisnis Indonesia
Cita Ayu Suminar
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Economics, Econometrics & Finance

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PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY Cita Ayu Suminar; Zulkifli Zulkifli; Manendha Maganitri Kundala
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (983.063 KB) | DOI: 10.32477/jrabi.v2i2.486

Abstract

The study aims to analyze the effect of liquidity, profitability, leverage and company age on audit delay in LQ-45 companies listed on the IDX in 2017-2020. The sampling method used was purposive sampling and obtained a sample of 22 companies. The research method use quantitative methods by doing multiple linier regression between the variable liquidity, profitability, leverage and company age on audit delay. his study concludes that profitability variable had an effect on audit delay in LQ-45 companies listed on the IDX in 2017-2020. While liquidity, leverage and company age have no effect on audit delay in LQ-45 companies listed on the IDX in 2017-2020. Smimultaneously iqudity, profitability, leverage and company age had an effect on audit delay in LQ-45 companies listed on the IDX in 2017-2020.
Co-Authors Manendha Maganitri Kundala Zulkifli Zulkifli