Factors that influence the Audit Delay on non-Primary Companiesay

Research Article

1. By: Fian Tika Tri Wahida Supervisor Popi Fauziati , S.E., M.Si.,Ak.CA THE EFFECT OF PROFIT AND LOSS, FINANCIAL DISTRESS, AND BREACH OF AGREEMENT ON AUDIT DELAY ON NON-PRIMARY CONSUMPTION SECTOR COMPANIES LISTED ON THE IDX 2020-2022. Accounting Departement Faculty of Economics and Business Universitas Bung Hatta 2024

2. Introduction Delays in submitting audit reports have a direct impact on market efficiency, to businessentities later. Punctuality is also referred to as audit delay. Audit delay is the difference between the date of the financial statements and the date of the audit opinion obtained in the financial statements which shows how long the time was used in conducting the audit ( Sirait , 2022). The longer an auditor completes his audited financial statements, the longer the audit delay in the company. Some of the factors that cause audit delays are financial distress and agreement violations including the level of Profit and Loss, Financial Distress and agreement violations (Christian et al., 2023). In addition, factors that affect audit delay are also influenced by company profit and loss (Tricia &; Apriwenni , 2018).

3. Phenomenon The phenomenon or problem related to audit delays that occurs in Indonesia is that issuers registered on IDX do not submit financial reports on time. Based on information available on the Indonesia Stock Exchange (IDX), there are manufacturing companies in the non-primary consumption sector. Since 2023, 14 issuers have not reported audited financial reports as of the end of 2022. In 2022, 19 issuers have not submitted audited financial reports. as of the end of 2021. In 2021, 18 companies had not submitted audited financial reports as of the end of 2020.

4. 1 3 2 Method This research is quantitative research. The data used is secondary data. Data source: www.idx.co.id Population in this study: non-primary consumption sector manufacturing companies listed on the Indonesian stock exchange in 2020-2022. Sample: Using the Purposive Sampling method. Types of research Population and Sample Data Types and Sources

5. Results and Discussion

6. Descriptive Statistics

7. Normality Test

8. Multicollienarity test

9. Heteroscedasticity Test

10. Simultaneous and Partial Test Results

11. Thank You