http://journal.privietlab.org/index.php/PSSJ/issue/feed 2024-04-21T17:06:32+07:00 PRIVIETLAB pssj@privietlab.org Open Journal Systems <div style="border: 2px #322726 solid; padding: 10px; background-color: #eff5f3; text-align: left;"> <ol> <li>Journal Title: <a class="is_text" href="https://journal.privietlab.org/index.php/PSSJ/">Priviet Social Sciences Journal</a></li> <li>Initials: PSSJ</li> <li>Frequency: Monthly</li> <li>ISSN: Print 2798-866X and Online 2798-6314</li> <li>Editor in Chief: Mochammad Fahlevi</li> <li>DOI: 10.55942/pssj</li> <li>Publisher: PRIVIETLAB</li> </ol> </div> <p style="text-align: left;"><img style="margin-left: 8px; margin-right: 15px; box-shadow: 5px 5px 5px gray; float: left;" src="https://journal.privietlab.org/public/site/images/adminj/cover-pssj-kecil.png" alt="" width="150" height="210" /></p> <p style="text-align: justify;"><strong>PSSJ: Priviet Social Sciences Journal</strong><strong> </strong>is an open access, monthly peer-reviewed international journal published by <strong>PRIVIETLAB</strong>. It provides an avenue to academicians, researchers, managers and others to publish their research work that contributes to the knowledge and theory of Social Sciences. <strong>PSSJ</strong> is published twelve a year </p> http://journal.privietlab.org/index.php/PSSJ/article/view/298 2024-04-21T17:06:32+07:00 Pedro Samuel Bonatua Tampubolon CASITRAVEL@GMAIL.COM Olo Hasian S. Purba CASITRAVEL@GMAIL.COM Afrizar Pane CASITRAVEL@GMAIL.COM Riva Ubar Harahap CASITRAVEL@GMAIL.COM

<p>This study aims to investigate the effects of Company Size, Profitability, Solvency, and Audit Opinion on Audit Delay among coal mining companies listed on the Indonesia Stock Exchange from 2018 to 2021. The purposive sampling technique was employed, selecting from specific criteria to yield 40 samples. Secondary data on financial reports from the Indonesia Stock Exchange for the specified period were analyzed using linear regression with SPSS software. The data analysis methods included descriptive statistics, classical assumption tests, and multiple and simultaneous F regression analyses. The findings indicate that Company Size has a significant impact on Audit Delay, as evidenced by a t-value significantly higher than the t-table value. Profitability negatively and significantly affects Audit Delay, with a t-value also exceeding the t-table value. However, Solvency and Audit Opinion were found not to have a significant effect on Audit Delay, as their t-values did not surpass the critical t-table values.</p>

2024-03-30T00:00:00+07:00 Copyright (c) 2024 Priviet Social Sciences Journal