The Influence of Company Size, Profitability, Auditor's Opinion, and Reputation of Firm Public Accounting on Audit Delay

Repository Politeknik Negeri Batam

Date

2024-06-18

Authors

Yehuda, Ahava

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Abstract

Audit function holds role important in something companies , esp in convince investors to embed capital and depth fulfil not quite enough answer company public For produce report transparent finances . Audit delays in companies can happen as consequence from a number of circumstances , which can hinder the audit process. Study This done with purpose solve formulation problem about is there connection between audit delay with various factor like Company Size , Profitability , Auditor Opinion , and Reputation of Firm Public Accounting. Additionally , research this also uses Covid-19 as variable control For Compare before and current data Covid-19 outbreak . Research methods used is quantitative with using purposive sampling so obtained by 37 companies from sector the . Total samples taken as many as 160 samples during period five years' time . Analysis results statistics show that : (1) Size company influential negative against audit delays in companies sector services and trade , (2) Profitability also has an influence negative against audit delays in companies sector services and trade , (3) Auditor's opinion no influential against audit delays in companies sector services and trade , (4) Reputation of the accounting firm Public influential negative against audit delays in companies sector services and trade , and (5) Covid-19 if made as variable control No influential against audit delays.

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