pengaruh solvabilitas, profitabilitas, pergantian auditor, dan manajemen laba terhadap audit delay

This research aims to determine whether solvency, profitability, auditor changes, and earnings management affect audit delay. The theories used in this study are agency theory and compliance theory. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sampling technique used was purposive sampling with SPSS Version 22.0 and obtained a sample of 90 samples. The research was conducted using multiple linear regression analysis techniques. The results showed that the variable auditor turnover and earnings management had a significant positive effect on audit delay. For profitability variables, it has a negative effect on audit delay, while solvency variables have no effect.