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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, OPINI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 14 No. 2 (2020) · pp. 140–154

DOI
10.52062/jakd.v14i2.1460
ISSN
2621-6787, 1978-4848
Published
2020-12-13
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to analyze the effect of company size, profitability, solvency, audit opinion and the size of the public accounting firm on audit delay in manufacturing companies listed on the Indonesia StockExchange. The analysis was carried out using multiple linear regression analysis, where the classical assumption test was carried out first, the analysis tool using SPSS 21. The observation period in this study was 2016-2018 using a sample of 36 selected manufacturing companies based on purposive sampling with a total of 108 samples overall during 3 years of observation. The results of this study indicate that the average audit delay in manufacturing companies in 2016-2018 is 78.28 days. The results showed that the variable size of the company, profitability, solvency, audit opinion and the size of the public accounting firm did not affect audit delay. However, the independent variables simultaneously influence the dependent variable.

Collaboration network of the authors

40 authors · 109 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Meinarni AsnawiAffiliation unknown7
Kurniawan PatmaAffiliation unknown4
Siti RofingatunAffiliation unknown4
Juliana WaromiAffiliation unknown3
Mariolin SanggenafaAffiliation unknown3
Agustinus SalleAffiliation unknown3
Paulus K. Allo LayukAffiliation unknown3
Novalia Herlina BleskaditAffiliation unknown3
Sara Marlyn ParuAffiliation unknown3
Otniel SafkaurAffiliation unknown2
Anthonius H.C. WijayaAffiliation unknown2
Sylvia Christina DaatAffiliation unknown2
Ulfah Rizky MusliminAffiliation unknown2
Arius KambuAffiliation unknown2
Klara WonarAffiliation unknown2
Edwin UmboraAffiliation unknown2
Irmawati TangkoAffiliation unknown2
Agustina PairinganAffiliation unknown1
Gunung Hasian SiahaanAffiliation unknown1
Rodika WakerkwaAffiliation unknown1
Jefri ImbiriAffiliation unknown1
Sylvia C DaatAffiliation unknown1
Yulens Frits BonaiAffiliation unknown1
Lynda LyndaAffiliation unknown1
Hastutie Noor AndriatiAffiliation unknown1
Melyanus BonsapiaAffiliation unknown1
B. Elitha BharantiAffiliation unknown1
Nuh Saneraro FakdawerAffiliation unknown1
Balthazar KambuayaAffiliation unknown1
Anggi Anggara AkbarAffiliation unknown1
Maylend KambuayaAffiliation unknown1
Allan MuraramAffiliation unknown1
Sylvia DaatAffiliation unknown1
Kristian RadjibuAffiliation unknown1
Theo AllolayukAffiliation unknown1
Mateus WelerubunAffiliation unknown1
Frendy Gerson Simon AroyAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, OPINI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA</dc:title>
	<dc:creator>Ebang, Yohanes Baptista Tupen</dc:creator>
	<dc:creator>Falah, Syaikhul</dc:creator>
	<dc:creator>Pangayow, Bill J.C</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze the effect of company size, profitability, solvency, audit opinion and the size of the public accounting firm on audit delay in manufacturing companies listed on the Indonesia StockExchange. The analysis was carried out using multiple linear regression analysis, where the classical assumption test was carried out first, the analysis tool using SPSS 21. The observation period in this study was 2016-2018 using a sample of 36 selected manufacturing companies based on purposive sampling with a total of 108 samples overall during 3 years of observation. The results of this study indicate that the average audit delay in manufacturing companies in 2016-2018 is 78.28 days. The results showed that the variable size of the company, profitability, solvency, audit opinion and the size of the public accounting firm did not affect audit delay. However, the independent variables simultaneously influence the dependent variable.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-13</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1460</dc:identifier>
	<dc:identifier>10.52062/jakd.v14i2.1460</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 14 No. 2 (2019); 140-154</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 14 No 2 (2019); 140-154</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v14i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1460/1159</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>