PENGARUH PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI BEI

Abstract

This research aimed to examine the effect of profitability, solvability, and firm size on audit delay of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2021. The research was quantitative. Moreover, the population was all manufacturing companies listed on IDX 2017-2021. The data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 57 companies as the samples. Therefore, the total data was 285. Furthermore, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Services Solution) 25. The result showed that profitability had a negative and significant effect on the audit delay. It meant as the company had higher profitability, the audit delay could be decreased. Likewise, solvability had a negative and significant effect on audit delay. This meant, that the higher profitability was, the faster the company would publish their financial statement. Likewise, firm size had a significantly negative effect on audit delay. In other words, the higher firm size was, the faster the companies would publish the financial statement. As a concequence, the audit delay would decrease.