PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KUALITAS AUDIT, AUDIT TENUR TERHADAP AUDIT DELAY  (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI)

Christina Sososutiksno; Jabida Latuamury; Kathleen Asyera Risakotta; Shella Gilby Sapulette; Erik P Radjawane

doi:10.29040/jie.v8i4.15492

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KUALITAS AUDIT, AUDIT TENUR TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI)

Christina Sososutiksno, Jabida Latuamury, Kathleen Asyera Risakotta, Shella Gilby Sapulette, Erik P Radjawane

Abstract

This study aims to examine the influence of profitabilty, company size, audit quality, and audit tenure on audit delay ini state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange (BEI) during the 2020-2023 period. Audit delay is critical concern as it affects the credibility and public trust in financial statements. Using a quantitative approach with multiple linear regression analysis, this research analyzes secondary data from 52 purposiively selected observations. The results show that company size has a significant negative effect on audit delay, while profitability, audit quality, and audit tenure do not have a significant effect. These finding provide valuable insight for BUMN companies, auditors, and regulators in understanding the factors that influence audit duration.

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DOI: http://dx.doi.org/10.29040/jie.v8i4.15492