The Influence of Company Size, Profitability, and Audit Opinion on Audit Delay

Abstract

This study aims to determine the partial and simultaneous effects of Firm Size, Profitability, and Audit Opinion on Audit Delay in manufacturing companies listed on the Indonesia Stock Exchange from 2022 to 2024. The research method used is a quantitative approach processed using EViews version 14. The data used is secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). This study used a sample of 462 manufacturing sectors listed on the Exchange during 2022–2024, selected using the purposive sampling method. Data were tested using panel data regression analysis with a significance level of 5%. The results of the study indicate that Firm Size, Profitability, and Audit Opinion partially have a negative and significant effect on Audit Delay. Simultaneously, Firm Size, Profitability, and Audit Opinion have a significant effect on Audit Delay in companies listed on the Indonesia Stock Exchange from 2022 to 2024.