Daftar Isi:
  • This research aims to determine the effect of profitability, solvability and Public Accountant Office’s size on Audit Delay of Indonesia Sharia Stock Index (ISSI) which is focused on Trade, Service and Investment companies that listed on Indonesia Stock Exchange (IDX). Population of this study uses trade, service and investment companies that listed on IDX period 2017, which uses purposive sampling as the method to choose samples. 49 ISSI companies of trade, service and investment sector are selected as the samples of this research. Data analysis techniques in this research used multiple linear regression that has previously been fulfilled the classical assumption test. The result of this research are solvability has a negative effect on audit delay that causes audit delay of the samples’ companies become shorter, meanwhile profitability and solvability don’t affect audit delay of samples’ companies.