ANALISIS PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, DAN PROFITABILITAS TERHADAP AUDIT DELAY PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI

., Hendro (2017) ANALISIS PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, DAN PROFITABILITAS TERHADAP AUDIT DELAY PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

Hendro, analysis of the effect of firm size, solvency, and profitability on audit delay at companies listed on the BEI under the guidance of Yohanes Andri Putranto, SE., M.Sc., AK., CA This study aims to prove that the variable size of the company, solvency, and profitability affect audit delay in banking companies. The object of this study is a banking company listed on the BEI and meets the requirements of being listed on the Stock Exchange and has been audited by an independent auditor and incomplete or unaudited data will be deleted from the research object. Data analysis begins by including all data such as ROA DER total assets and audit delay into Microsoft excel before being processed into SPSS because it is raw data. Using SPSS 17.0 researchers conducted tests such as descriptive statistics, classical assumption test, normality test, multicolinearity test, heteroscedasticity, and hypothesis testing (F Test and T Test) The results showed that the size and solvency did not affect the audit delay in the banking company while for profitability affect the audit delay. Keywords: Company size, Solvency, Profitability, and Audit Delay

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