PENGARUH UKURAN PERUSAHAAN, REPUTASI AUDITOR DAN AUDIT FEE TERHADAP AUDIT DELAY

Abstract

This research is a quantitative study aimed at determining the influence of company size, auditor reputation, and Audit Fee on Audit Delay in manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) from 2020 - 2022. The sample size of this study is 35 companies, selected using the purposive sampling method. This research uses secondary data obtained from the companies' annual reports. Data analysis employs panel data regression, which consists of descriptive statistical analysis, classical assumption tests, panel data regression model selection, and hypothesis testing. The results of the data analysis or panel data regression show that partially, the variable of company size has a significant effect on Audit Delay. Meanwhile, the variables of auditor reputation and Audit Fee do not affect Audit Delay. Simultaneously, the variables of company size, auditor reputation, and Audit Fee have a significant effect on Audit Delay.