Pengaruh Tingkat Profitabilitas, Solvabilitas, Ukuran Perusahaan, dan Opini Audit terhadap Audit Delay pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019
Daftar Isi:
- Audit delay is the length of time for audit completion which is measured from the closing date of the financial year to the date of issuance of the audit report. This research aims to determine the effect of the level of profitability, solvency, company size, and audit opinion on audit delay. The subjects of this research used mining companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2019 using a purposive sampling method. The sample in this research were 151 mining companies over a period of 5 years. The analysis technique used in this research is multiple linear regression analysis with SPSS 24 software. The results show that solvency and firm size have a positive effect on audit delay, while profitability and audit opinion have a negative effect on audit delay. Keyword: Audit delay, profitability, solvency, firm size, audit opinion