PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP AUDIT DELAY YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This research aimed to find out the effect of profitability, solvability, firm size, and audit opinion on auditb delay that were listed on the Indonesia Stock Exchange during 2016-2020. The profitability was measured by Return On Asset (ROA), and solvability was measured by Debt To Equity Ratio. The research was quantitative. Moreover, the data collection technique used purposive sampling which the sample was based on the criteria given. In line with that, there were 170 samples form 34 LQ-45 companies listed on Indonesia Stock Exchange. Furthermore, the data analysis technique used multiple linier regression with SPSS 20. The result concluded the profitability had a negative effect on audit delay. The lower profit the companies had, the slower the submission of financial statements would be. Likewise, solvability had a negative effect on audit delay. It meant, the number of the company’s debts affected the audit delay. similary, audit opinion had a negative effect on audit delay. since it was normal when companies received income besides opinion. Because of that , the auditor delayed the audit submission. However, firm size had a positive effect on audit delay. in other words, the higher asset the companies had, the longer the auditors would finish their audit.