THE EFFECT OF PROFIT AND LOSS, FINANCIAL DISTRESS, AND BREACH OF AGREEMENT ON AUDIT DELAY ON NON-PRIMARY CONSUMPTION SECTOR COMPANIES LISTED ON THE IDX 2020-2022.
Keywords:
Profit and Loss, Financial Distress, Breach of Agreement, Audit Delay.Abstract
Timeliness in the submission of financial statements is very important for shareholders and parties who use financial statements. Financial statements describe the future prospects for the company and are used as an option for investing investors. One of the things that affect audit delay is profit and loss, financial distress, and breach of agreement. This study aims to determine the effect of the three independent variables on audit delay. The population used in this study is non-primary consumption sector companies registered in 2020-2022 using the purposive sampling method. The results showed that financial distress affected audit delay, while profit and loss and breach of agreement did not affect audit delayReferences
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