PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Indonesia

Abstract

This study aims to determine and analyze the influence of company size, profitability, solvency,
and auditor reputation on audit delay.
The type of research used is descriptive statistics with a quantitative research approach. By
using purposive sampling method, the sample used is 67 companies. The data source used is
secondary date. The analytical method used is multiple linear regression analysis using IBM
SPSS Statistics 21 software.
The results of this study indicate that simultaneously (together) Company Size, Profitability,
Solvency, and Auditor Reputation have a significant effect on Audit Delay. Partially
profitability and auditor reputation have a significant effect on audit delay, while company size
and solvency have no significant effect on audit delay. From the results of multiple linear
regression tests, it can also be seen that the profitability variable has the most dominant
influence on Government Bond Prices