PENGARUH PROFITABILITAS, SOLVABILITAS , DAN PERGANTIAN AUDITOR TERHADAP AUDIT DELAY

Abstract

Audit delay is the period of the audit completion process in the interval between the end of the fiscal year until the date of receipt of the company's financial statements. This research aimed to examine the effect of profitability, solvability and auditors’ turnover on the audit delay at mining companies listed on The Indonesia Stock Exchange (IDX) in the 2017-2020 periods. Furthermore, profitability was proxy with return on assets (ROA), solvability was proxy with debt to asset ratio (DAR), and the auditors’ turnover was proxy with dummy variable.This research was quantitative with secondary data in the form of an annual financial statement. The research sample used a purposive sampling method i.e a sample collection with determined criteria therefore obtained 14 selected companies. The observation period was 4 periods (2017 – 2020) therefore it obtained 56 research data. Furthermore, the research data analysis used multiple linear regression with SPSS 25 as media. The research result indicated that profitability had a negative effect on the audit delay, meanwhile solvability had a positive and significant effect on the audit delay, and also auditors’ turnover had a positive and insignificant effect on the audit delay.