[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-id-113":3,"doc-seo-190791-113":41,"doc-detail-190791-id":114},{"code":4,"msg":5,"data":6},0,"success",[7,13,17,21,25,29,33,37],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":4,"slug":12},178,1,"Template","Faktur","faktur",{"id":14,"doc_module":9,"doc_module_name":10,"category_name":15,"show_sort_weight":4,"slug":16},192,"Formulir","formulir-192",{"id":18,"doc_module":9,"doc_module_name":10,"category_name":19,"show_sort_weight":4,"slug":20},180,"Media Sosial","media-sosial",{"id":22,"doc_module":9,"doc_module_name":10,"category_name":23,"show_sort_weight":4,"slug":24},179,"Poster","poster",{"id":26,"doc_module":9,"doc_module_name":10,"category_name":27,"show_sort_weight":4,"slug":28},176,"Presentasi","presentasi",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":4,"slug":32},177,"Resume","resume",{"id":34,"doc_module":9,"doc_module_name":10,"category_name":35,"show_sort_weight":4,"slug":36},182,"Surat","surat-a95d00d3aaf04f3b854ecf140f00d385",{"id":38,"doc_module":9,"doc_module_name":10,"category_name":39,"show_sort_weight":4,"slug":40},183,"Umum","umum-07d1ff437201438088836b2b1ed3c90f",{"code":4,"msg":42,"data":43},"ok",{"site_id":44,"language":45,"slug":46,"title":47,"keywords":48,"description":49,"schema_data":50,"social_meta":107,"head_meta":109,"extra_data":111,"updated_unix":113},113,"id","effect-of-company-size-operating-profitloss-profitability-and-kap-reputation-on-audit-delay","Pengaruh Ukuran Perusahaan, Laba/Rugi Operasi, Profitabilitas dan Reputasi KAP terhadap Audit Delay","","Penelitian ini menganalisis pengaruh ukuran perusahaan, laba/rugi operasi, profitabilitas, dan reputasi Kantor Akuntan Publik (KAP) terhadap audit delay pada perusahaan manufaktur di Indonesia. Metode yang digunakan adalah kuantitatif dengan pendekatan cross-sectional dan pemanfaatan data dokumenter. Populasi mencakup 209 perusahaan manufaktur terdaftar di BEI periode 2020–2022. Data dianalisis menggunakan SPSS versi 28. Hasil menunjukkan hanya laba/rugi operasi berpengaruh positif dan signifikan, sedangkan ukuran perusahaan, profitabilitas, dan reputasi KAP tidak berpengaruh signifikan. Temuan mendukung pemahaman faktor yang memengaruhi keterlambatan penyelesaian audit.",{"@graph":51,"@context":106},[52,68,89],{"@type":53,"itemListElement":54},"BreadcrumbList",[55,59,62,65],{"item":56,"name":57,"@type":58,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":60,"name":10,"@type":58,"position":61},"https://docshare.wps.com/id/template/",2,{"item":63,"name":39,"@type":58,"position":64},"https://docshare.wps.com/id/template/umum/",3,{"item":66,"name":47,"@type":58,"position":67},"https://docshare.wps.com/id/template/effect-of-company-size-operating-profitloss-profitability-and-kap-reputation-on-audit-delay/190791/",4,{"url":66,"name":47,"@type":69,"image":70,"author":75,"headline":47,"publisher":78,"fileFormat":81,"inLanguage":45,"description":49,"dateModified":82,"datePublished":83,"encodingFormat":81,"isAccessibleForFree":84,"interactionStatistic":85},"DigitalDocument",{"url":71,"@type":72,"width":73,"height":74},"https://docshare.wps.com/thumbnails/effect-of-company-size-operating-profitloss-profitability-and-kap-reputation-on-audit-delay/190791.png","ImageObject",442,249,{"name":76,"@type":77},"Emma Wilson","Person",{"url":56,"name":79,"@type":80},"DocShare","Organization","application/pdf","2026-09-16","2026-09-03",true,{"@type":86,"interactionType":87,"userInteractionCount":9},"InteractionCounter",{"@type":88},"ViewAction",{"@type":90,"mainEntity":91},"FAQPage",[92,98,102],{"name":93,"@type":94,"acceptedAnswer":95},"Apa tujuan penelitian ini?","Question",{"text":96,"@type":97},"Penelitian ini bertujuan menganalisis pengaruh ukuran perusahaan, laba/rugi operasi, profitabilitas, dan reputasi KAP terhadap audit delay pada perusahaan manufaktur di Indonesia.","Answer",{"name":99,"@type":94,"acceptedAnswer":100},"Bagaimana metode dan data yang digunakan?",{"text":101,"@type":97},"Penelitian menggunakan metode kuantitatif dengan pendekatan cross-sectional serta memanfaatkan data dokumenter. Data bersumber dari situs resmi BEI dan dianalisis dengan SPSS versi 28.",{"name":103,"@type":94,"acceptedAnswer":104},"Variabel apa yang berpengaruh signifikan terhadap audit delay?",{"text":105,"@type":97},"Hanya variabel laba/rugi operasi yang berpengaruh positif dan signifikan terhadap audit delay. Ukuran perusahaan, profitabilitas, dan reputasi KAP tidak menunjukkan pengaruh signifikan.","https://schema.org",{"og:url":66,"og:type":108,"og:title":47,"og:site_name":79,"og:description":49},"article",{"robots":110,"canonical":66},"index,follow",{"doc_id":112,"site_id":44},190791,1788404999,{"code":4,"msg":5,"data":115},{"doc_id":112,"user_id":116,"nickname":76,"user_avatar":117,"doc_module":9,"category_id":38,"category_name":39,"doc_title":47,"doc_description":49,"doc_content":118,"file_id":119,"file_url":120,"file_type":121,"file_size":122,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":123,"language":124,"language_code":45,"site_id":44,"html_lang":45,"table_of_contents":125,"faqs":126,"seo_title":127,"seo_description":49,"update_tm":113,"read_time":128},3848291630094,"https://eur-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","|  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- |\n| Sejarah Artikel: |  |  |  | ABSTRACT\u003Cbr>This study aims to analyze the influence of company size, operating profit/loss, profitability, and the reputation of Public Accounting Firms (PAFs) on audit delays in manufacturing companies in Indonesia. This study uses a quantitative method with a cross-sectional approach and utilizes documentary data. The study population includes 209 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2022, covering the basic and chemical industries, miscellaneous industries, and consumer goods industries. Data was obtainedfrom the IDX official website and analyzed using SPSS software version 28. The results indicate that only the operating profit/loss variable has a positive and significant influence on audit delays. Meanwhile, company size, profitability, and CPA firm reputation do not show significant influence. These findings indicate that a company's operating profit or loss can influence the duration of financial statement audit completion, while factors such as company size, profitability, and auditor reputation are not primary determinants in this context. This study is expected to contribute to academics, practitioners, and regulators in understanding the factors influencing audit delays in the manufacturing sector.\u003Cbr>Keywords: Company size; Operating profit and loss; Profitability; Reputation; Audit delay\u003Cbr>ABSTRAK\u003Cbr>Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, laba/rugi operasi, profitabilitas, dan reputasi Kantor Akuntan Publik (KAP) terhadap audit delay pada perusahaan manufaktur di Indonesia. Penelitian ini menggunakan metode kuantitatif dengan pendekatan cross-sectional dan memanfaatkan data dokumenter. Populasi penelitian mencakup 209 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020– 2022, meliputi sektor industri dasar dan kimia, aneka industri, serta industri barang konsumsi. Data diperoleh melalui situs resmi BEI dan diolah menggunakan perangkat lunak SPSS versi 28. Hasil penelitian menunjukkan bahwa hanya variabel laba/rugi operasi yang memilikipengaruh positif dan signifikan terhadap audit delay. Sementara itu, ukuran perusahaan, profitabilitas, dan reputasi KAP tidak menunjukkan pengaruh signifikan. Temuan ini mengindikasikan bahwa kondisi laba atau rugi operasi perusahaan dapat memengaruhi lamanyawaktu penyelesaian audit laporan keuangan, sedangkan faktorukuran perusahaan, profitabilitas, dan reputasi auditor tidak menjadi determinan utama dalam konteks tersebut. Penelitian inidiharapkan dapat memberikan kontribusi bagi akademisi, praktisi, dan regulator dalam memahami faktor-faktor yang memengaruhi keterlambatan audit di sektor manufaktur. Katakunci: Ukuran perusahaan; Laba Rugi Operasi; Profitabilitas; Reputasi Kap; Audit Delay |  |\n| Diterima |  | 03-08-2025 |  |  |  |\n| Disetujui |  | 16-08-2025 |  |  |  |\n| Diterbitkan |  | 18-08-2025 |  |  |  |\n|  |  |  |  |  |  |\n\n|  |  |  |\n| --- | --- | --- |\n| \u003Cbr>Bagaimana Cara Sitasi Artikel ini:\u003Cbr>Abdurrahman, & Rizqi, R. M. (2025). PengaruhUkuran Perusahaan, Laba/Rugi Operasi, Profitabilitas Dan Reputasi KAP Terhadap Audit Delay. Jejak Digital: Jurnal Ilmiah Multidisiplin, 1(5), 3272-3285. [https://doi.org/10.63822/jtxz8267](https://doi.org/10.63822/jtxz8267) |  |  |\n\n\n| One-Sample Kolmogorov-Smirnov Test |  |  |\n| --- | --- | --- |\n| Unstandardized Residual |  |  |\n| N |  | 198 |\n| Normal Parameters a,b Mean |  | ,0000000 |\n| Std. Deviation |  | 26.31080376 |\n| Most Extreme Differences Absolute |  | ,187 |\n| Positive |  | ,187 |\n| Negative |  | -,183 |\n| Test Statistic |  | ,187 |\n| Asymp. Sig. (2-tailed) |  | ,006c |\n| Monte Carlo Sig. (2-tailed) Sig. \u003Cbr>99%\u003Cbr>Confidence\u003Cbr>Interval |  | ,193d |\n|  | Lower Bound | ,183 |\n|  | Upper Bound | ,203 |\n\n\n| Model |  | Collinearity Statistics |  |\n| --- | --- | --- | --- |\n|  |  | Tolerance | VIF |\n| 1 | (Constant) | ","cbCaikJddCpGiSY6","https://ap.wps.com/l/cbCaikJddCpGiSY6","pdf",744942,14,"Indonesian","# Latar Belakang dan Tujuan\n## Variabel penelitian\n# Metode Penelitian\n## Pendekatan dan data\n## Populasi dan periode\n## Teknik analisis\n# Hasil Penelitian\n## Pengaruh parsial tiap variabel\n# Pembahasan dan Implikasi","[{\"question\":\"Apa tujuan penelitian ini?\",\"answer\":\"Penelitian ini bertujuan menganalisis pengaruh ukuran perusahaan, laba/rugi operasi, profitabilitas, dan reputasi KAP terhadap audit delay pada perusahaan manufaktur di Indonesia.\"},{\"question\":\"Bagaimana metode dan data yang digunakan?\",\"answer\":\"Penelitian menggunakan metode kuantitatif dengan pendekatan cross-sectional serta memanfaatkan data dokumenter. Data bersumber dari situs resmi BEI dan dianalisis dengan SPSS versi 28.\"},{\"question\":\"Variabel apa yang berpengaruh signifikan terhadap audit delay?\",\"answer\":\"Hanya variabel laba/rugi operasi yang berpengaruh positif dan signifikan terhadap audit delay. Ukuran perusahaan, profitabilitas, dan reputasi KAP tidak menunjukkan pengaruh signifikan.\"}]","Pengaruh Ukuran Perusahaan, Laba/Rugi Operasi, Profitabilitas dan Reputasi KAP terhadap Audit Delay | PDF",5]