PENGARUH UKURAN PERUSAHAAN, NET PROFIT MARGIN DAN DEBT TO EQUITY RATIO TERHADAP AUDIT DELAY | Zendy

Susi Susilawati | Zendy; Aditya Safary | Zendy

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PENGARUH UKURAN PERUSAHAAN, NET PROFIT MARGIN DAN DEBT TO EQUITY RATIO TERHADAP AUDIT DELAY

Author(s) -

Susi Susilawati,

Aditya Safary

Publication year - 2020

Publication title -

jurnal akuntansi

Language(s) - English

Resource type - Journals

ISSN - 2716-3849

DOI - 10.37932/ja.v9i1.93

Subject(s) - profit margin , debt to equity ratio , business , profitability index , nonprobability sampling , financial statement , stock exchange , audit , accounting , return on equity , net income , auditor's report , population , debt , debt ratio , income statement , net profit , debt to capital ratio , equity ratio , finance , profit (economics) , economics , balance sheet , demography , sociology , microeconomics

The purpose of this research is is to test the influence the size of company, net profit margins and debt to equity ratio about the audit delay. The population in this research is the sub-sector companies listed on the Indonesia Stock Exchange from 2014 to 2018. The sampling technique uses a purposive sampling method in which of the 18 companies selected according to the criteria as mush as 11 companies. The analitycal technique used in this study are multiple linear regression analysis. The result of the analysis showed that the size of the company and net profit margin does not affect the audit delay while the debt to equity ratio affects the audit delay. the size of the company and the high or low level of profitability does not determine the company will make a delay or delay in the submission of financial statements, as well as companies that have large debts will tend to be faster in delivering financial statement

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