PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KOMITE AUDIT TERHADAP AUDIT DELAY PADA SEKTOR PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023

Abstract

Audit Delay is the time gap between the date of a company's financial report and the audit opinion date in the audited financial report, indicating how long the auditor takes to complete the financial report audit. The duration of audit completion affects the timeliness of information publication. This study aims to determine the partial effect of Company Profitability, Company Size, and Audit Committee on Audit Delay in pharmaceutical sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The data used in this study are secondary data with a sample of 7 companies. The analytical tools used in this study include Descriptive Statistical Tests, Classical Assumption Tests, Multiple Linear Regression Tests, Hypothesis Tests, and Coefficient of Determination Tests. The results show that Return on Assets, Company Size, and Audit Committee partially affect Audit Delay in pharmaceutical sector companies listed on the Indonesia Stock Exchange for the period 2019-2023.