Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Audit Delay (Studi Empiris Pada (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022)

Sintia, Chindi (2024) Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Audit Delay (Studi Empiris Pada (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022). Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

This research aims to determine the effect of leverage and company size on audit delay in the Consumer Non-Cyclicals sector listed on the IDX for the 2019-2022 period. This research is a quantitative research. The data in this study are annual financial reports from 31 companies that meet the specified sample criteria. The results of this research show that leverage has a significant negative effect on audit delay, while company size does not have a significant effect on audit delay. These results indicate that companies with high levels of debt still have an obligation to be able to report their financial reports on time, while the size or size of a company has no effect on the length of company financial reporting because auditors already have good standards in the process of auditing company financial reports. Keywords: Leverage, Company Size, Audit delay.

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