Pengaruh Penerapan International Financial Reporting Standards (IFRS), Ukuran Perusahaan, Ukuran Kantor Akuntan Publik (KAP), Profitabilitas, dan Solvabilitas terhadap Audit Delay

Abstract

This study aims to examine the effect of International Financial Reporting Standards (IFRS) implementation, company size, public accounting firm (KAP) size, profitability, and solvency on audit delay in manufacturing companies listed on the Indonesia Stock Exchange during 2019–2021. The study uses a quantitative approach and secondary data from audited annual financial statements. Samples were selected using purposive sampling. Sixty companies met the sampling criteria, yielding 180 firm-year observations; after removing 35 outliers, 145 observations were analyzed using multiple linear regression with SPSS 21. The results show that IFRS implementation, KAP size, and solvency do not affect audit delay. Company size has a significant positive coefficient, while profitability has a significant negative coefficient on audit delay. The regression model is statistically feasible (F = 3.230; p = 0.009), with an adjusted R² of 0.072. These findings indicate that company characteristics, particularly size and profitability, are associated with the timeliness of audited financial reporting.