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PENGARUH PROFITABILITAS TERHADAP AUDIT DELAY PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022

Main Authors: Sania, Ratih, Miftah, Achmad Zaki, Rachman, Fatwa Rubiar
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: Publika Citra Media , 2024
Subjects:
Profitability
Audit Delay
Online Access: https://jurnal.publikacitramedia.com/index.php/jna/article/view/61
https://jurnal.publikacitramedia.com/index.php/jna/article/view/61/46
ctrlnum article-61
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">PENGARUH PROFITABILITAS TERHADAP AUDIT DELAY PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022</title><creator>Sania, Ratih</creator><creator>Miftah, Achmad Zaki</creator><creator>Rachman, Fatwa Rubiar</creator><subject lang="en-US">Profitability</subject><subject lang="en-US">Audit Delay</subject><description lang="en-US">Financial reports are one piece of information that plays an important role in the investment business in the capital market. This reflects the importance of timeliness in presenting financial reports to the public. Various obstacles that affect punctuality can come from internal or external to the company. This research aims to determine the effect of profitability on audit delay in companies listed on the Indonesia Stock Exchange in 2022. This research uses secondary data which can be accessed via the Indonesia Stock Exchange in the form of financial reports and annual reports company. The data analysis techniques used are descriptive statistical analysis, classical assumption test, t test, and simple regression analysis using SPSS software. The population of this study consisted of 143 companies that were late in submitting their 2022 financial reports. The sampling method was carried out using a purposive sampling method so that a sample of 91 companies was obtained. The research results show that profitability has an effect on audit delay.</description><publisher lang="en-US">Publika Citra Media</publisher><date>2024-05-18</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://jurnal.publikacitramedia.com/index.php/jna/article/view/61</identifier><identifier>10.62237/jna.v1i2.61</identifier><source lang="en-US">Jurnal Nusa Akuntansi; Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024; 388-398</source><source>3031-8076</source><source>3031-805X</source><language>eng</language><relation>https://jurnal.publikacitramedia.com/index.php/jna/article/view/61/46</relation><rights lang="en-US">Copyright (c) 2024 publikacitramedia publikacitramedia; Ratih Sania, Achmad Zaki Miftah, Fatwa Rubiar Rachman</rights><rights lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</rights><recordID>article-61</recordID></dc>
language eng
format Journal:Article
Journal
Other:info:eu-repo/semantics/publishedVersion
Other
File:application/pdf
File
Journal:eJournal
author Sania, Ratih
Miftah, Achmad Zaki
Rachman, Fatwa Rubiar
title PENGARUH PROFITABILITAS TERHADAP AUDIT DELAY PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022
publisher Publika Citra Media
publishDate 2024
topic Profitability
Audit Delay
url https://jurnal.publikacitramedia.com/index.php/jna/article/view/61
https://jurnal.publikacitramedia.com/index.php/jna/article/view/61/46
contents Financial reports are one piece of information that plays an important role in the investment business in the capital market. This reflects the importance of timeliness in presenting financial reports to the public. Various obstacles that affect punctuality can come from internal or external to the company. This research aims to determine the effect of profitability on audit delay in companies listed on the Indonesia Stock Exchange in 2022. This research uses secondary data which can be accessed via the Indonesia Stock Exchange in the form of financial reports and annual reports company. The data analysis techniques used are descriptive statistical analysis, classical assumption test, t test, and simple regression analysis using SPSS software. The population of this study consisted of 143 companies that were late in submitting their 2022 financial reports. The sampling method was carried out using a purposive sampling method so that a sample of 91 companies was obtained. The research results show that profitability has an effect on audit delay.
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