Open AccessANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Author(s) -
Hormaingat Damanik,
Sarman Sinaga,
Renungkan Buulolo
Publication year - 2021
Publication title -
jurnal darma agung
Language(s) - English
Resource type - Journals
eISSN - 2654-3915
pISSN - 0852-7296
DOI - 10.46930/ojsuda.v29i2.1063
Subject(s) - nonprobability sampling , profitability index , logistic regression , solvency , variables , audit , wald test , business , f test , statistics , walk through test , population , econometrics , test (biology) , mathematics , actuarial science , regression analysis , accounting , market liquidity , statistical hypothesis testing , finance , medicine , joint audit , internal audit , paleontology , environmental health , biology
Audit delay is a delay in submitting or publishing the company's financial statements which can make a financial report quality doubtful by the parties interested in making decisions. The purpose of this study is to test and analyze the effect of profitability, solvency, and KAP size on audit delay in financial report submission in consumer goods industrial sector manufacturing companies listed on the IDX for the period 2017 - 2019. In this study there are 3 independent variables, namely profitability. , solvency and hood size and the dependent variable there is 1, namely audit delay. The sampling method used in this research is purposive sampling method. The total population in this study were 36 companies and then eighteen (18) companies fulfilled the purposive sampling. The type of regression model used in this study is logistic regression, then to test the research in logistic regression using Statistical Product and Service Solution (SPSS) version 22.0 for windows using simultaneous test (Omnibus Test Of Model Coefficient) and Wald test (partial). The results in this study indicate that together (Simultaneous Test) all independent variables affect audit delay where the Chi-square value is 4.291 with a significance value of 0.032 0.05 and 1.187> 0.05, so the hypothesis is rejected.