Audit Delay Perusahaan Makanan Dan Minuman  di Indonesia

Henny Septiana Amalia; Maria Fransiska Anggraeni; Soelistijono Boedi; Abdul Kadir; Devit Hariyanto

Audit Delay Perusahaan Makanan Dan Minuman di Indonesia

Henny Septiana Amalia, Maria Fransiska Anggraeni, Soelistijono Boedi, Abdul Kadir, Devit Hariyanto

Abstract

This study aims to analyze the effect of firm size, Return on Assets, firm age, solvency and audit opinion on audit delay in food and beverage companies in Indonesia. This study used purposive sampling method and obtained 12 companies with a total of 48 samples used as research data. The data were tested using Goodness of fit analysis, overall model fit of logistic regression model, omnibus tests of model coefficients of logistic regression model, Cox and Snell R Square and Nagelkerke R Square. Moreover, the hypotheses were tested by analyzing the results of the variables in the equation. The results showed that firm size and firm age had no effect on audit delay. Meanwhile, profitability and solvency had an effect on audit delay.

Keywords

Company Size, Return on Assets, Company Age, Solvency, Audit Delay

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