Profitability, Company Size, Audit Delay, and Financial Reporting Delays in Covid-19 Pandemic Era

(Manufacturing Companies Registered in Indonesia Stock Exchange 2018-2020)

DOI

10.2991/assehr.k.220202.021How to use a DOI?

Keywords

Audit; Financial Report; Covid

Abstract

This study aims to determine the effect of the independent variables Profitability, Company Size, and Audit Delay on financial reporting delays during the pandemic era. This study is a quantitative study where the research population is companies listed on the Stock Exchange, obtain a sample, purposive sampling analysis is used so that produce sample of 512 manufacturing companies. The results of this study indicate that the sig value of the Profitability variable is 0.605 indicating that Profitability does not affect financial reporting delays, while the Firm Size and Audit Delay variables have a sig value of 0.006 and 0.000 indicating a value less than.005 (5%) means the variable Company size and audit delay affect the occurrence of financial reporting delays. To describe how big the x variable is in influencing the y variable, then the R2 test is carried out with the results of the R2 value of 0.874 which means that the x variable can explain the y variable about 87.4%.

Copyright

© 2022 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

Download article (PDF)

TY  - CONF
AU  - Sukmini Hartati
AU  - Rita Martini
AU  - Desri Yanto
AU  - Indriani Indah Astuti
AU  - Kartini Binti Che Ibrahim
PY  - 2022
DA  - 2022/02/11
TI  - Profitability, Company Size, Audit Delay, and Financial Reporting Delays in Covid-19 Pandemic Era
BT  - Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)
PB  - Atlantis Press
SP  - 120
EP  - 125
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220202.021
DO  - 10.2991/assehr.k.220202.021
ID  - Hartati2022
ER  -