The Effect of Financial Distress, Profitability and Company Size on Audit Delay

Vina Amellia Kirani; Bambang Bambang

doi:10.55927/eajmr.v4i2.1

Authors

Vina Amellia Kirani Universitas Mataram
Bambang Bambang Universitas Mataram

DOI:

https://doi.org/10.55927/eajmr.v4i2.1

Keywords:

Audit Delay, Financial Distress, Profitability, Company Size

Abstract

This study aims to examine the effects of financial distress, profitability, and company size on audit delays in consumer cyclical sector companies listed on the IDX for the 2021-2023 period. Purposive sampling is one of the sample approaches utilized in the design of this quantitative study. The analysis approach used is multiple linear regression analysis. To process the data in this study, the IBM SPSS application version 27 was used. The study's findings demonstrate that the variables of profitability, company size, and financial distress all have an affect on audit delay at the same time. Partially, profitability and company size have no impact on audit delays, however financial distress does has a positive influence. It is anticipated that this study will deepen reasoning of the variables influencing audit delays in the consumer cyclical industry.

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