THE EFFECT OF PROFITABILITY AND COMPANY SIZE ON AUDIT DELAY IN BASIC INDUSTRY AND CHEMICAL SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2021–2025)

Authors

  • Darnilah Jurusan Akuntansi , Fakultas Ekonomi Dan Bisnis Universitas Tridinanti Palembang Author
  • Meti Zuliyana Jurusan Akuntansi , Fakultas Ekonomi Dan Bisnis Universitas Tridinanti Palembang Author
  • Firmansyah Arifin Jurusan Akuntansi , Fakultas Ekonomi Dan Bisnis Universitas Tridinanti Palembang Author

Keywords:

Profitability, Firm Size, Audit Delay

Abstract

This study analyzes the effect of profitability (ROA) and firm size (total assets) on audit delay in basic industry and chemical sub-sector companies listed on the IDX from 2021 to 2025. Using purposive sampling, 355 observation data were collected from annual financial statements and analyzed via multiple linear regression using SPSS 26. The results show that simultaneously, profitability and firm size significantly affect audit delay (p = 0.000 < 0.05. Partially, profitability has no significant effect (p = 0.076 > 0.05), whereas firm size has a significant effect (p = 0.000 < 0.05), making firm size the dominant factor. The R2 value of 0.049 indicates that both variables explain 4.9% of audit delay variation, while 95.1% is influenced by other factors. Future research is suggested to include additional variables such as solvency, liquidity, and auditor reputation.

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Published

2026-08-02

Issue

Vol. 1 No. 1 (2026): Spektrum Akademika: Jurnal Multidisiplin

Section

Vol. 1 No. 1. 2026

How to Cite

THE EFFECT OF PROFITABILITY AND COMPANY SIZE ON AUDIT DELAY IN BASIC INDUSTRY AND CHEMICAL SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2021–2025) . (2026). Spektrum Akademika: Jurnal Multidisiplin, 1(1), 613-620. https://journal-edu.org/index.php/jsa/article/view/379