Determinan Audit Delay Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2023

Piona, Piona and Usman, Halim and Rusli, Andika (2026) Determinan Audit Delay Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2023. Ratio : Reviu Akuntansi Kontemporer Indonesia, 7 (2). pp. 75-85. ISSN 2746-0061 (Submitted)

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Official URL: https://doi.org/10.30595/ratio.v7i2.30263

Abstract

This research intends to examine how factors such as the size of a company, its profitability, leverage, and the scale of Public Accounting Firms (KAP) affect the delays in audits for mining firms that are traded on the indonesia Stock Exchange (IDX).This research examined the entire population of mining companies listed on the Indonesia Stock Exchange (IDX) over a specific study period. The sample was determined via purposive sampling, targeting only those firms that published fully audited financial statements without interruption during that timeframe.The technique for analyzing data employed was regression analysis of panel data, utilizing Eviews software. This process included stages such as testing for model selection, assessing classical assumptions, and conducting hypotesis test.The findings of the research suggest that the dimensions of a firm and the scale of its KAP are adversely associated with the duration of the audit process, where factors such as profitability and leverage correlate positively with delays in audits. This research offers actionable insights for business executive to enhance the promptness of financial reports and serves as a factor for investors when making choices about where to invest

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