Jonathan Castro Sarulin, . (2026) PENGARUH PROFITABILITAS, INVESTMENT OPPORTUNITY SET, DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT DELAY. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study examines the effect of profitability, investment opportunity set (IOS), and company operating complexity on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Audit delay refers to the time interval between the company’s fiscal year-end and the issuance date of the independent auditor’s report. This research employs a quantitative approach using purposive sampling to select the sample. Based on predetermined criteria, 80 manufacturing companies were selected. The data were analyzed using multiple linear regression with the assistance of STATA 17 software. The results show that profitability, investment opportunity set, and company operating complexity do not have a significant effect on audit delay. This is indicated by the significance values of each variable, which exceed the 5 percent significance level. Furthermore, the coefficient of determination indicates that the independent variables explain only 7.47 percent of the variation in audit delay, while the remaining variation is influenced by other factors outside the research model. These findings suggest that profit levels, investment opportunities, and the number of subsidiaries are not key determinants of audit completion time in manufacturing companies during the study period. Keywords : Audit Delay, Profitability, Investment Opportunity Set, Company Operational Complexity
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 1910112174] [Pembimbing: Satria Yudhia Wijaya] [Penguji 1: Agus Maulana ] [Penguji 2: Andy Setiawan ] |
| Uncontrolled Keywords: | Audit Delay, Profitability, Investment Opportunity Set, Company Operational Complexity |
| Subjects: | Z Bibliography. Library Science. Information Resources > Z004 Books. Writing. Paleography |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | JONATHAN CASTRO SARULIN |
| Date Deposited: | 13 Apr 2026 02:31 |
| Last Modified: | 13 Apr 2026 02:31 |
| URI: | http://repository.upnvj.ac.id/id/eprint/49951 |
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