Pengaruh Profitabilitas, Solvabilitas, Komisaris Independen, Opini Audit, dan Ukuran KAP terhadap Audit Delay pada Perusahaan Tambang yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2023

Abstract

Audit delay is the length of time required by the auditor to produce an audit report on a company's financial performance. The length of this audit time is calculated from the difference between the company's annual financial report date and the audit report date issued by the KAP. This study aims to determine the effect of Profitability, Solvency, Independent Commissioners, Audit Opinion and KAP Size on Audit Delay in Mining Companies listed on the Indonesia Stock Exchange in 2021-2023. The population in this study were 47 mining companies listed on the Indonesia Stock Exchange (IDX) in 2021 - 2023. The sampling technique used in this study was the purposive sampling technique, resulting in 24 companies and 72 observations. The analysis technique used in this study was multiple linear regression. The results showed that the variables of profitability, solvency, and audit opinion had a negative effect on audit delay, while the variables of independent commissioners and KAP size had a positive effect on audit delay. Suggestions for further research are to expand the scope of research, such as in the manufacturing sector, adding other independent variables, such as audit tenure, accounting complexity and so on, so that the research results will be better able to predict factors that can influence audit delay.