Pengaruh Profitabilitas, Ukuran Perusahaan, dan Size KAP Terhadap Audit Delay (Studi Empiris Pada Perusahaan Tambang Sub Sektor Produksi Minyak dan Gas Bumi yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2020

Abstract

The problems that will be discussed in this journal are regarding the relationship between profitability, firm size, and KAP size on audit delay. The research method used in this study uses secondary data. The population in this study are oil and gas production sub-sector mining companies listed on the Indonesia Stock Exchange in 2015 – 2020. The sampling method in this study is purposive sampling. The criteria for companies that are sampled are companies that publish audited financial statements for 6 consecutive years using Rupiah and US Dollars, so that the total number of samples in this study is 66 data. The independent variables in this study are profitability, firm size, and KAP size, the dependent variable in this study is audit delay. The data analysis technique used is logistic regression. The results of the analysis show that the variables of firm size and KAP size significantly affect audit delay. While the profitability variable has no significant effect on audit delay.