Abstract
Purpose: This study aims to examine the effects of firm size, profitability, solvency, and audit committee characteristics on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX).
Methodology: This study employs a quantitative approach using secondary data from audited annual financial reports of manufacturing companies during the 2021–2024 period. The sample was selected using purposive sampling, resulting in 144 companies with 576 firm-year observations. Data were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression analysis with Statistical Package for the Social Sciences (SPSS).
Results: The findings show that firm size and profitability have a negative and significant effect on audit delay, indicating that larger and more profitable companies tend to complete audit processes faster. Meanwhile, solvency and audit committee characteristics do not significantly influence audit delay.
Conclusion: The study concludes that company resources and financial performance play important roles in improving audit timeliness, while debt structure and audit committee size alone are insufficient to reduce audit delays.
Limitation: This study is limited to manufacturing companies listed on the IDX and the explanatory power of the model, suggesting that other factors may contribute to audit delay.
Contribution: This study contributes empirical evidence regarding audit delay determinants by highlighting the importance of firm characteristics and governance mechanisms in improving financial reporting timeliness.
Keywords
Audit Delay
Audit Committee
Firm Size
Profitability
Solvency
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Authors
H
Herlambang Tunggul Wijanarko
Universitas Panca Sakti
Z
Zaharuddin
Universitas Panca Sakti
S
Sumardi
Universitas Panca Sakti
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Published
Oct 22, 2026