Determinants of Audit Delay: The Role of Firm Size, Profitability, Audit Opinion, Solvency, and Liquidity
Purpose: The impact of firm size, profitability, audit opinion, solvency, and liquidity on audit delays is the subject of this study. Design/Methodology/Approach: Data were collected from 62 basic-materials and industrial firms on the IDX across 2022–2025 using purposive sampling. Of the 248 firm-year observations obta...