Jurnal Ipteks Terapan : research of applied science and education
Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan

FACTORS AFFECTING AUDIT DELAY IN MANUFACTURING COMPANIES IN THE CONSUMPTION GOODS INDUSTRY SECTOR

Enda Noviyanti Simorangkir (Universitas Prima Indonesia)
Frans Charles Pardede (Universitas Prima Indonesia)
Clara Nurcahaya Sitinjak (Universitas Prima Indonesia)
Geby Putri Abel Hutabarat (Universitas Prima Indonesia)
Zahwa Ardila (Universitas Prima Indonesia)
Putri Wahyuni (STIE EKA PRASETYA)

Article Info

Publish Date
17 Jul 2023

Abstract

The purpose of this study was to determine the factors that influence audit delay in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. The population in this study were 73 companies. The sampling method used purposive sampling method and obtained a sample of 37 companies with observational data of 111 companies. The Independent Variables used are: Company Size, Profitability, Audit Opinion, and Leverage, while the Dependent variable used is Audit Delay. The research data was obtained from the annual financial reports of manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2019-2021 period. The analytical method used is a quantitative method by testing the classical assumptions. The results of the study show that company size and leverage have a significant effect on audit delay. While profitability and audit opinion have no significant effect on audit delay. Simultaneously Company Size, Profitability, Audit Opinion, and Leverage have a significant effect on Audit delay in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021.

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Journal Info
Jurnal Ipteks Terapan : research of applied science and education
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Abbrev

jit

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Lembaga Layanan Pendidikan Tinggi Wilayah X

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Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Veterinary Other

Description

The journal focuses on publishing unpublished original research results anywhere such as: the research result on applied science and education such as: curriculum development and learning, character education, technology and instructional innovation, and learning evaluation. the research result on ...