A Literature Review on the Influence of Profitability and Firm Size on Audit Delay
Keywords:
Profitability, Firm Size, Audit DelayAbstract
This study examines the effect of profitability and firm size on audit delay through a structured literature review. Audit delay reflects the timeliness of audited financial statement submissions and is influenced by various internal and external factors. This study reviews articles published between 2020–2025 in SINTA-indexed journals that discuss profitability, firm size, and audit delay. The review findings indicate that profitability does not consistently affect audit delay, suggesting that higher or lower profit levels do not necessarily accelerate audit completion. Similarly, firm size shows no consistent significant effect on audit delay. These findings imply that other factors beyond profitability and firm size play a more dominant role in determining audit delay.References
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Copyright (c) 2026 Trini Antarina Gea, Ayu Nomita Sirait, Mira Handani, Deliana Deliana, Meily Surianti (Author)
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Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
