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The Effect of Operating Profit, Audit Tenure, Auditor Switching and Company Size on Audit Delay

Journal: THE INTERNATIONAL JOURNAL OF BUSINESS MANAGEMENT AND TECHNOLOGY (Vol.6, No. 3)

Publication Date:

Authors : ;

Page : 12-296

Keywords : operating profit; audit tenure; auditor switching; company size; audit delay;

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Abstract

:The purpose of this study is to determine and analyze the effect of operating profit, audit tenure, auditor switching and company size on audit delay in LQ 45 Index companies listed on the Indonesia Stock Exchange for the period 2016 – 2020. The research method used in this study is a quantitative method. The data used is secondary data in the form of financial statements of the LQ 45 Index companies in 2016 - 2020. The sampling method uses the purposive sampling method and obtained 28 sample companies for five years of observation (2016-2020) so that there are 140 samples. Hypothesis testing in this study used multiple linear regression analysis using SPSS version 25 program. The results showed that the audit tenure positive and significant effect on audit delay with a sig value of 0.000 while company size had a negative and significant effect on audit delay with a sig value of 0.000. The operating profit variables and auditor switching have no effect on audit delay with sig values of 0.122 and 0.857, respectively. Keywords:

Last modified: 2023-02-01 19:17:49