Pengaruh Profitabilitas, Solvabilitas dan Ukuran Perusahaan terhadap Audit Delay pada Perusahaan Sektor Konsumen Non-Primer yang Terdaftar di BEI

Hadi, Aurora Angelica (2022) Pengaruh Profitabilitas, Solvabilitas dan Ukuran Perusahaan terhadap Audit Delay pada Perusahaan Sektor Konsumen Non-Primer yang Terdaftar di BEI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to analyze the influence of profitability, solvency and firm size on audit delay in consumer cyclicals sector companies. The data used in this research are secondary data. The population in this study are consumer cyclicals sector companies listed in Indonesia Stock Exchange (IDX) in 2018-2020. The sampling technique used was purposive sampling method and obtained 17 companies with total of 51 samples. The analytical tool used in this study was the linear regression analysis. The results of this research showed that profitability, solvency and firm size have no effect on audit delay Keywords : Audit Delay, Profitability, Solvency, Firm Size.

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