Pengaruh Profitabilitas, Leverage, Komite Audit Terhadap Audit Delay

( Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)

  • Ainun Iswatun Hiqma STIE Widya Gama Lumajang
  • Wimbo Wiyono STIE Widya Gama Lumajang
  • Hari Purnomo STIE Widya Gama Lumajang
Keywords: Profitabilitas, Leverage, komite audit, audit delay.

Abstract

This study aims to determine whether profitability, leverage, audit committee partially influence audit delay in food and beverage manufacturing companies in 2017-2019. Sampling was carried out using the purposive sampling method and obtained 17 manufacturing companies in the food and beverage sector used as samples. The analysis technique in this study uses multiple linear analysis techniques. Based on the results of the analysis conducted by the data researcher, it concluded that partially profitability as measured by ROA showed a significant effect on audit delay, leverage as measured by DAR did not show a significant effect on audit delay and the audit committee did not show a significant effect on audit delay.

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Published
2021-09-20