PENULIS
TANGGAL
ABSTRAK
Audit delay in financial reporting can indicate the timeliness of the reports stated
in a company which can lead to increased uncertainty of decisions from investors based
on the reports provided. The purpose of this study is to analyze the effect from financial
distress, company size, inventory activity and also profitability to audit delay. This
study uses a population of several companies listed on S&P Platform in 2017-2019. The
reason using purposive sampling is to obtain samples that suit the researcher's criteria. Total sample are used in this research was 303. Results obtained show there’s no effect
between financial distress and audit delay; but firm size, profitability and inventory
activity have a negative effect through audit delay.
Keywords : financial distress; audit delay; firm size, profitability; inventory activity