The Effect of Company Operational Complexity, Profitability, Solvency, Audit Tenure, and Financial Distress on Audit Delay During the Pandemic
This study investigates the impact of factors like operational complexity, profitability, solvency, audit tenure, and financial distress on audit delays among mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. Secondary data is obtained from the companies' annual...
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| Format: | Article |
| Language: | English |
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Universitas KH Abdul Chalim, Prodi Ekonomi Syariah
2024-11-01
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| Series: | Indonesian Interdisciplinary Journal of Sharia Economics |
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| Online Access: | https://e-journal.uac.ac.id/index.php/iijse/article/view/6000 |
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| _version_ | 1846149564133801984 |
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| author | Fajar Apriyustiono Muhammad Abdul Aris |
| author_facet | Fajar Apriyustiono Muhammad Abdul Aris |
| author_sort | Fajar Apriyustiono |
| collection | DOAJ |
| description |
This study investigates the impact of factors like operational complexity, profitability, solvency, audit tenure, and financial distress on audit delays among mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. Secondary data is obtained from the companies' annual financial reports, with data analysis conducted through descriptive statistics and multiple linear regression methods. The findings reveal that while company operations complexity and profitability negatively influence audit delays, the other variables do not show a significant effect. These findings are expected to provide insights for company management and auditors regarding factors influencing audit delay, especially in the pandemic context.
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| format | Article |
| id | doaj-art-d6e065fc6e20470a86f53856f0f8da2f |
| institution | Kabale University |
| issn | 2621-606X |
| language | English |
| publishDate | 2024-11-01 |
| publisher | Universitas KH Abdul Chalim, Prodi Ekonomi Syariah |
| record_format | Article |
| series | Indonesian Interdisciplinary Journal of Sharia Economics |
| spelling | doaj-art-d6e065fc6e20470a86f53856f0f8da2f2024-11-29T15:56:47ZengUniversitas KH Abdul Chalim, Prodi Ekonomi SyariahIndonesian Interdisciplinary Journal of Sharia Economics2621-606X2024-11-0181The Effect of Company Operational Complexity, Profitability, Solvency, Audit Tenure, and Financial Distress on Audit Delay During the PandemicFajar Apriyustiono0Muhammad Abdul Aris1Universitas Muhammadiyah SurakartaUniversitas Muhammadiyah Surakarta This study investigates the impact of factors like operational complexity, profitability, solvency, audit tenure, and financial distress on audit delays among mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. Secondary data is obtained from the companies' annual financial reports, with data analysis conducted through descriptive statistics and multiple linear regression methods. The findings reveal that while company operations complexity and profitability negatively influence audit delays, the other variables do not show a significant effect. These findings are expected to provide insights for company management and auditors regarding factors influencing audit delay, especially in the pandemic context. https://e-journal.uac.ac.id/index.php/iijse/article/view/6000Audit DelayComplexity of Company OperationsProfitabilitySolvencyAudit TenureFinancial Distress |
| spellingShingle | Fajar Apriyustiono Muhammad Abdul Aris The Effect of Company Operational Complexity, Profitability, Solvency, Audit Tenure, and Financial Distress on Audit Delay During the Pandemic Indonesian Interdisciplinary Journal of Sharia Economics Audit Delay Complexity of Company Operations Profitability Solvency Audit Tenure Financial Distress |
| title | The Effect of Company Operational Complexity, Profitability, Solvency, Audit Tenure, and Financial Distress on Audit Delay During the Pandemic |
| title_full | The Effect of Company Operational Complexity, Profitability, Solvency, Audit Tenure, and Financial Distress on Audit Delay During the Pandemic |
| title_fullStr | The Effect of Company Operational Complexity, Profitability, Solvency, Audit Tenure, and Financial Distress on Audit Delay During the Pandemic |
| title_full_unstemmed | The Effect of Company Operational Complexity, Profitability, Solvency, Audit Tenure, and Financial Distress on Audit Delay During the Pandemic |
| title_short | The Effect of Company Operational Complexity, Profitability, Solvency, Audit Tenure, and Financial Distress on Audit Delay During the Pandemic |
| title_sort | effect of company operational complexity profitability solvency audit tenure and financial distress on audit delay during the pandemic |
| topic | Audit Delay Complexity of Company Operations Profitability Solvency Audit Tenure Financial Distress |
| url | https://e-journal.uac.ac.id/index.php/iijse/article/view/6000 |
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