FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022

Abstract

Companies that have gone public or public companies are companies whose shares can be traded to the public, so their financial reports must also be published and accessible to everyone. Regulation of the Financial Services Authority of the Republic of Indonesia of 2016 Number 29/POJK.04/2016 concerning Submission of Annual Reports states that Issuers or Public Companies are required to submit annual reports to OJK (Financial Services Authority) no later than the end of the fourth month. after the end of the fiscal year. The purpose of this study was to determine the effect of extraordinary items, profit/loss, analysis of the effect of company size, audit opinion and KAP reputation on audit delay in Food and Beverages companies listed on the IDX in 2018-2022. The research method used is explanatory research with multiple regression analysis techniques with the help of the SPSS version 22 application. The results of the data analysis obtained show that the larger the Extraordinary Item, the higher the profit/loss, the higher the audit opinion, and the higher the KAP's reputation. according to Audit Delay. Meanwhile, company size has no effect on audit delay.