TOTAL ASET, SISTEM PENGENDALIAN INTERNAL, LEVERAGE, ROA DAN AUDIT DELAY PADA PERUSAHAAN GO PUBLIC
Abstract
Tema penelitian ini adalah Audit Delay, bertujuan menganalisis pengaruh total aset, sistem pengendalian intern, leverage dan return on asset terhadap audit delay pada perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2020. Populasi meliputi semua perusahaan go public yang terdaftar di BEI, berjumlah 786 perusahaan dan diambil sebagai sampel sebanyak 87 perusahaan yang dipilih secara random. Analisis menggunakan metode regresi linier berganda, yang hasilnya menunjukkan total aset tidak berpengaruh signifikan terhadap audit delay, leverage berpengaruh positif signifikan terhadap audit delay, sedangkan system pengendalian intern dan return on asset berpengaruh negatif signifikan terhadap audit delay.
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