Pengaruh Return On Asset dan Debt To Asset Ratio Terhadap Audit Delay

Authors

  • Murdan Sianturi STIE Mulia Pratama
  • Revika Verawati Simbolon STIE Mulia Pratama

Keywords:

Return On Aset, Debt to Aset Ratio and Audit Delay

Abstract

The aim of this research is to determine the effect of return on assets and debt to asset ratio on audit delay in food and beverage sub-sector companies listed on the IDX for the 2020-2022 period. This research uses secondary data which can be accessed via the Indonesia Stock Exchange website (www.idx.co.id) in the form of financial reports and company annual reports. The data analysis techniques used are the classic assumption test, t test, F test and multiple regression analysis using Eviews software.

The research results show that first, ROA has a significant effect on audit delay. This is indicated by the value of tcount < ttable (-1.8166 > 1.671) with a prob value of 0.0473 < 0.05. Second, DAR has no significant effect on audit delay. This is indicated by the value of tcount > ttable (0.5227 < 1.671) with a prob value of 0.6031 > 0.05. Third, ROA and DAR simultaneously have a significant effect on audit delay. This is indicated by the value of Fcount > Ftable (3.7503 > 3.150) and a significance value of 0.02 < 0.05.

Downloads

Download data is not yet available.

References

Ghozali. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS. Semarang: Badan Penerbit Universitas Diponegoro.

Kasmir (2008) , Analisis Laporan Keuangan, Rajawali Pers , Jakarta.

Lukman, Syamsuddin (2016). Manajemen Keuangan Perusahaan. Jakarta: PT. Raja Grafindo Persada.

Anita, Cahyanti ari dewi (2019). Pengaruh Profitabilitas, Solvabilitas, Dan Opini Auditor Terhadap Audit delay Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi. Jurnal Peta. Vol 4 No 2.

Rahayu,R.(2023). Terhadap Audit Delay Pada Perusahaan Properti Dan Real Estate Yang terdaftar Di Bursa Efek Indonesia Periode 2019-2021.2(2), 97-112.

Additional Files

Published

2024-06-28

How to Cite

Sianturi, M., & Verawati Simbolon , R. . (2024). Pengaruh Return On Asset dan Debt To Asset Ratio Terhadap Audit Delay. Mulia Pratama Jurnal Ekonomi Dan Bisnis , 2(1), 112-120. Retrieved from https://ejournal.stiemp.ac.id/mp/article/view/262

Issue

Section

Research Articles

Most read articles by the same author(s)