The Effect of Institutional Ownership, Total Assets, and Profitability on Audit Delay

Abstract

This study aims to examine the effect of institutional ownership, total assets, and profitability on audit delay. The study population comprised companies in the raw materials, industrial, primary consumer goods, non-primary consumer goods, healthcare, and technology sectors listed on the Indonesia Stock Exchange between 2022 and 2024, with a total of 613 companies. This study employed quantitative research with a purposive sampling method. The data used were secondary data obtained from the companies' financial reports. The results revealed that institutional ownership, total assets, and profitability had a significant positive effect on audit delay