Pengaruh Ukuran Perusahaan, Ukuran Kantor Akuntan Publik (KAP) dan Profitabilitas terhadap Audit Delay pada Emiten LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2023 – 2024

Abstract

This study aims to examine the effect of company size, Public Accounting Firm size, and profitability on audit delay in companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) for the 2023–2024 period. The research method used is a quantitative approach with a purposive sampling technique, resulting in 90 observations from audited financial statements. Data were analyzed using multiple linear regression with the classical assumption test. The results of the study indicate that company size and Public Accounting Firm size negatively and significantly affect audit delay. This means that the larger the company size and if the company is audited by a Public Accounting Firm affiliated with the Big Four, the shorter the audit delay time will be. However, profitability does not affect audit delay. This finding provides implications for companies with high or low profitability values to still go through the audit process in accordance with applicable provisions. This study contributes recent empirical evidence from LQ45 issuers for 2023–2024, showing that audit delay is more closely associated with firm size and public accounting firm size than with profitability, thereby enriching evidence on the determinants of audit timeliness in the Indonesian capital market. Keywords: audit delay, company size, public accounting firm size, profitability, LQ45