Theresia Napitupulu (1), Endang Wulandari (2)
One of the obligations of companies that have been listed on the Indonesia Stock Exchange is to publish financial reports that have been audited by a Public Accountant. The data used is the financial statements of companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling technique used is purposive sampling technique, namely determining the sample with certain criteria. Obtained a sample of 11 companies, so that the amount of data to be studied in this study was 33 data. The data analysis technique in this study uses descriptive test, classical assumption test, coefficient of determination test, multiple linear regression analysis, t test, and F test using the SPSS (Statistical Product and Service Solutions) version 25 program. From the table above, it is found that the sig value is 0.123> ? 0.05, so reject Ho, which means that the regression model is significant, which means that all variables consisting of company size, profitability, solvency, and audit quality together have no significant effect on Audit Delay. The results of this study found that company size, profitability, solvency, and audit quality have no significant effect on audit delay.
Alfiani, D. & Nurmala, P. (2020). PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY. Journal of Technopreneurship on Economics and Business Review, 1(2), 79–99
Apriyana, N., & Rahmawati, D. (2017). PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, DAN UKURAN KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015. Nominal, Barometer Riset Akuntansi Dan Manajemen, 6(2). https://doi.org/10.21831/nominal.v6i2.16653
Cooper, D. R., & Schindler, P. S. (2014). BUSINESS RESEARCH METHODS, The McGraw-Hill/Irwin Series in Operations and Decision Sciences, twelfthedition
Darmawan, I. P. Y., & Widhiyani, N. L. S. (2017). PENGARUH UKURAN PERUSAHAAN, KOMPLEKSITAS OPERASI PERUSAHAAN DAN KOMITE AUDIT PADA AUDIT DELAY. E-Jurnal Akuntansi, 21(1), 254–282.
Ghozali, I. (2016). APLIKASI ANALISIS MULTIVARIETE DENGAN PROGRAM IBM SPSS 23 (P. P. Harto (ed.); 8th ed.). Universitas Diponegoro.
Kasmir (2019). ANALISIS LAPORAN KEUANGAN EDISI REVISI (12th ed.). PT Raja Grafindo Persada, Depok.
Tandiontong, M. (2016). KUALITAS AUDIT DAN PENGUKURANNYA (Kesatu). Alfabeta.