The Influence of Operating Profit and Loss and the Size of The Public Accounting Firm on Audit Delay

Fithri Dzikrayah; Silvia Septiani; Mia Lasmi Wardiyah; Mia Nurhasanah; Qheista Noor Fiddienillah

doi:10.30993/jicab.v2i2.383

PUBLISHED

2024-09-30

ISSUE

Vol 2 No 2 (2024): JICAB

DOI

https://doi.org/10.30993/jicab.v2i2.383

Abstrak

This research aims to determine and analyze the influence of Operating Profit and Loss and the Size of the Public Accounting Firm (KAP) partially on Audit Delay. The influence of Operating Profit and Loss and Size of the Public Accounting Firm (KAP) simultaneously on Audit Delay in companies listed on IDX-MES BUMN 17 Period 2018-2022. This research uses a descriptive method with a quantitative approach. The statistical test tool uses the help of the IBM SPSS Statistics 27 version program. Operating Profit and Loss partially influence Audit Delay with a value of count 3,832 > table 2,018. The size of the Public Accounting Firm partially has no effect with a value of count -1.605 < table 2.018. Operating Profit and Loss and the Size of the Public Accounting Firm simultaneously influence Audit Delay with a value of Fcount 7.391 > Ftable 3.214. The R Square value obtained was 26.0%; the remaining 74.0% was influenced by other factors not examined in this research. Thus, the relationship between the variables in this study has a trim level of relationship. Companies should pay more attention to the timeliness of submitting financial reports, considering the importance of economic reports in decision-making. The manager evaluates the performance of each division to minimize delays in submitting financial reports. Future researchers can add independent variables and observation periods and expand the research object. Researchers want to know the extent to which these two variables play a role in influencing Audit Delay, especially in companies listed on IDX-MES BUMN 17, and can provide further information.

KEYWORDS

Operating Profit and Loss, Size of Public Accounting Firm, Audit Delay

How to cite

Fithri Dzikrayah, F. D., Silvia Septiani, S. S., Mia Lasmi Wardiyah, M. L. W., Mia Nurhasanah, M. N., & Qheista Noor Fiddienillah, Q. N. F. (2024). The Influence of Operating Profit and Loss and the Size of The Public Accounting Firm on Audit Delay. Journal of Islamic Contemporary Accounting and Business, 2(2). https://doi.org/10.30993/jicab.v2i2.383

Fithri Dzikrayah, Fithri Dzikrayah, Silvia Septiani Silvia Septiani, Mia Lasmi Wardiyah Mia Lasmi Wardiyah, Mia Nurhasanah Mia Nurhasanah, and Qheista Noor Fiddienillah Qheista Noor Fiddienillah. "The Influence of Operating Profit and Loss and the Size of The Public Accounting Firm on Audit Delay." Journal of Islamic Contemporary Accounting and Business, vol. 2, no. 2, 2024, https://doi.org/10.30993/jicab.v2i2.383.

Fithri Dzikrayah, Fithri Dzikrayah, Silvia Septiani Silvia Septiani, Mia Lasmi Wardiyah Mia Lasmi Wardiyah, Mia Nurhasanah Mia Nurhasanah, and Qheista Noor Fiddienillah Qheista Noor Fiddienillah. 2024. "The Influence of Operating Profit and Loss and the Size of The Public Accounting Firm on Audit Delay." Journal of Islamic Contemporary Accounting and Business 2 (2). https://doi.org/10.30993/jicab.v2i2.383.

@article{FithriDzikrayah2024,
  author  = {Fithri Dzikrayah, Fithri Dzikrayah and Silvia Septiani, Silvia Septiani and Mia Lasmi Wardiyah, Mia Lasmi Wardiyah and Mia Nurhasanah, Mia Nurhasanah and Qheista Noor Fiddienillah, Qheista Noor Fiddienillah},
  title   = {The Influence of Operating Profit and Loss and the Size of The Public Accounting Firm on Audit Delay},
  journal = {Journal of Islamic Contemporary Accounting and Business},
  volume  = {2},
  number  = {2},
  year    = {2024},
  url     = {https://doi.org/10.30993/jicab.v2i2.383}
}

TY  - JOUR
AU  - Fithri Dzikrayah, Fithri Dzikrayah
AU  - Silvia Septiani, Silvia Septiani
AU  - Mia Lasmi Wardiyah, Mia Lasmi Wardiyah
AU  - Mia Nurhasanah, Mia Nurhasanah
AU  - Qheista Noor Fiddienillah, Qheista Noor Fiddienillah
TI  - The Influence of Operating Profit and Loss and the Size of The Public Accounting Firm on Audit Delay
JO  - Journal of Islamic Contemporary Accounting and Business
VL  - 2
IS  - 2
PY  - 2024
UR  - https://doi.org/10.30993/jicab.v2i2.383
ER  -

Lisensi

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Hak Cipta (c) 2024 The Influence of Operating Profit and Loss and the Size of The Public Accounting Firm on Audit Delay © 2024 by Fithri Dzikrayah, Silvia Septiani, Mia Lasmi Wardiyah, Mia Nurhasanah, Qheista Noor Fiddienillah is licensed under CC BY-NC 4.0 Lisensi