Pengaruh Profitabilitas, Likuiditas Terhadap Audit Delay
DOI:
https://doi.org/10.37338/twgzh750Keywords:
profitability, liquidity, operational complexity, audit delayAbstract
This study examines how profitability, liquidity, and operational complexity affected audit delays among listed companies in Indonesia’s Basic Materials, Consumer Non-Cyclicals, Consumer Cyclicals, and Industrials sectors from 2021 to 2023. Using a quantitative approach, the research analyzes secondary data from financial and annual reports. Profitability is measured by Return on Equity (ROE), liquidity by the Current Ratio (CR), and operational complexity by the number of subsidiaries. From an initial purposive sample of 20 companies (60 observations), outlier removal resulted in a final dataset of 18 companies across 44 observations, processed using STATA 17 and Microsoft Excel. Regression analysis reveals that profitability has a significant negative effect on audit delay, while liquidity shows a significant positive effect. Operational complexity, however, does not have a significant impact. These findings indicate that earnings performance and liquidity management are closely tied to how quickly audits are completed, whereas subsidiary count did not play a key role in this sample. Ultimately, these insights offer practical guidance for both management and auditors looking to streamline audit timelines and ensure timely financial reporting
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