PENGARUH PROFITABILITAS, SOLVABILITAS, KUALITAS AUDIT, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2019)

Abstract

This study aims to examine: The effect of Profitability, Solvency, Audit Quality, and Company Size on Audit Delay in banking companies listed on the Indonesia Stock Exchange in 2017-2019. This research uses purposive sampling technique. The sample amounted to 44 companies in 2017-2019, so the research data analyzed amounted to 132. The data analysis technique used was descriptive statistics, classical assumption test, multiple linear regression analysis. The results of this study found that: Profitability and Audit Quality have negative effect on audit delay which is indicated by a coefficient value of -161.091 and a significant value of 0.046 (Profitability) coefficient value of -19.689 and a significant value of 0.000 (Audit Quality). Solvency and Firm Size have no effect on audit delay as indicated by the coefficient value of 0.165 and a significant value of 0.992 (Solvency) coefficient value of 0.109 and a significant value of 0.906 (Company Size). Profitability, Solvency, Audit Quality and Firm Size affect audit delay together with a significance value of 0.000 and an R-Square value of 0.149.

Keywords: Audit Delay, Profitability, Solvency, Audit Quality, Company Size