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The Effect Of Company Size, Profitability, And Reputation Of Public Accounting Firm (Kap) On Audit Delay On Infrastructre, Utility, And Transportation Companies Listed On Indonesia Stock Exchange Period 2016 – 2019
Last modified: 2023-09-11
Abstract
This study aims to determine the effect of profitability, company size, and hood reputation on audit delay in infrastructure, utility, and transportation companies listed on the IDX for the 2016-2019 period. The population in this study is Infrastructure, Utilities, and Transportation Companies in 2016-2019. . The sample was determined by purposive sampling technique and obtained 16 companies that will be the research material. This research is a type of quantitative research or uses financial statements. Data analysis methods used in this study include descriptive statistics, classical assumption test, multiple regression analysis test, R2 determination test, t test (partial) and f test (simultaneous). The results of the research using the t-test showed that the Profitability and Firm Size variables had no effect, while the KAP's reputation had an effect on Audit Delay. For the results of the F test (simultaneously), Company Size, Profitability, and KAP reputation together do not have a significant effect on Audit Delay
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