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All Journal Journal of Economic, Bussines and Accounting (COSTING)
Nafa Dwi Ananda
Universitas Prima Indonesia
Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Solvabilitas, Opini Audit Dan Ukuran Kantor Akuntan Publik Terhadap Audit Delay Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022 Nafa Dwi Ananda; Tasya Tasya; Santi Laura Ursula Sinaga; Arie Pratania Putri; Alisastra Dason Silalahi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9506

Abstract

The purpose of this study/research is to distinguish how profitability, solvency, audit opinion, and public accounting firm size are symptomatic/affected by audit delay in pharmaceutical sub-sector organizations listed on the Indonesia Stock Exchange in 2019-2022. This deep dive into research includes quantitative techniques using purposive testing to address specific examples. The exploratory test included 36 perceptions of pharmaceutical sub-sector organizations listed on the Indonesia Stock Exchange. In this research, E-views model/type 12 programming was used. In the research examination conducted, it is seen that individually/partially, profitability has a relevant impact on audit delay. However, the solvency factor, audit opinion and the size of the public accounting firm individually/partially, profitability has no impact on audit delay factors. Other research in groups / simultaneously, profitability, solvency, audit opinion, and the size of the public accounting firm have a relevant impact on audit delay factors. Keywords: Profitability, Solvency, Audit Opinion, Public Accounting Firm Size, Audit Delay
Co-Authors Alisastra Dason Silalahi Arie Pratania Putri Santi Laura Ursula Sinaga Tasya Tasya