Management Research and Behavior Journal
Vol 2, No 2 (2022)

The Effect of Audit Opinion, Solvency and Profitability on Audit Delay in Companies Listed on the Indonesia Stock Exchange

Nurhasanah Nurhasanah (Faculty of Economics and Business, Universitas Malikussaleh, Lhokseumawe, 24352,)
Husaini Husaini (Faculty of Economics and Business, Universitas Malikussaleh, Lhokseumawe, 24352,)
Yesi Meldawati (Faculty of Economics and Business, Universitas Malikussaleh, Lhokseumawe, 24352,)



Article Info

Publish Date
30 Dec 2022

Abstract

This study aims to examine the effect of audit opinion, solvability and profitability on audit delay in companies listed on the Indonesia Stock Exchange. The sample in this study were all companies listed on the Indonesia Stock Exchange. In sampling, the author uses a purposive sampling technique, namely the sampling method using certain criteria. Data obtained from the publication of the Indonesia Stock Exchange. This study uses as many as 53 sample with multiple linear regression estimates. The results of the study found that the profitability variable had a negative and significant effect on audit delay, while audit opinion and solvability had not effected on the audit delay variable.

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Journal Info

Abbrev

mrbj

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Description

Management Research and Behavior Journal (MRBJ) E-ISSN 2798-3617 is an international scholarly journal devoted in publishing papers using multidisciplinary approaches in management with a strong emphasis on business, human resources, finance and behaviour. Management Research and Behaviour Journal ...